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IMPORTERS  FIRST  AID  SERVICE 


GEORGE  KOEHLER  1423  New  York  Ave.  N.  W. 

DIRECTOR  ^      WASHINGTON.   D.  C. 


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COPYBIGHT,   1919,   BY 

IMPORTERS   FIRST   AID    SERVICE 


All  rights  reserved,  includiug 
translation. 


Made  in  U.  S.  A. 


J^  ^^.<.-  ^^  ^'=^'^ 


The  Lord  Baltimore  Press 
Baltimore,  Md.,  U.  S.  A. 


PREFACE 

It  is  well  knowTi  that  the  average  importer  is 
necessarily  so  much  engrossed  in  the  successful 
marketing  of  his  goods  that  he  has  little  or  no  time 
to  devote  to  an  exhaustive  study  of  the  customs 
laws  and  the  procedure  thereunder  attending  the 
importation  of  goods  from  abroad  and  their  passage 
through  the  customs.  He  must,  therefore,  in  these 
matters  necessarily  rely  upon  his  customs  broker  to 
secure  the  expeditious  entry  and  delivery  of  his 
goods  after  they  have  arrived  in  this  country. 

Customs  laws  and  tariff  schedules  have  been  in 
the  past  primarily  framed  with  a  view  to  securing 
revenue  to  defray  the  running  expenses  of  the  Gov- 
ernment. Such  laws  therefore  contain  many  very 
positive  provisions  which  it  is  incumbent  upon  the 
importer  to  comply  with.  Above  all,  the  duties 
must  be  paid  promptly.  Certain  well  defined  reme- 
dies are  also  provided  for,  with  the  view  of  secur- 
ing a  review  by  reappraisement,  or  reclassification, 
or  the  correction  of  errors,  as  the  case  may  be, 
should  the  duties  assessed,  in  the  opinion  of  the  im- 
porter, be  excessive.  It  is  with  a  view,  therefore, 
that  the  importer  and  his  broker  may  at  all  times 
be  fully  advised  as  to  their  rights  in  the  matter  that 
the  requirements  of  the  law  and  the  remedies  pro- 
vided for  thereunder  have  been  concisely  and 
clearly  set  out  in  the  following  pages. 

It  has  become  my  firm  conviction,  after  an  expe- 
rience of  more  than  twenty-five  years  in  the  Cus- 
toms Service  at  Washington  as  examiner,  law  clerk 

iii 


iv  IMPORTEES  FIRST  AID 

and  Assistant  Chief,  Division  of  Customs,  Secre- 
tary's Office,  Treasury  Department,  that  with  but 
rare  exceptions  it  is  the  desire  of  the  importer  to 
comply  fully  and  promptly  with  the  requirements 
of  the  customs  laws.  I  feel  confident,  therefore, 
that  the  information  contained  in  this  volume  will 
prove  of  invaluable  service,  not  only  to  the  im- 
porter and  his  customs  broker,  but  to  the  foreign 
shipper,  forwarder,  banker  and  warehouseman,  as 
well  as  to  all  others  whose  business  may  bring  them 
in  contact  with  the  administration  of  the  United 
States  tariff  and  Customs  Laws. 

George  Koehler. 
Washington,  D.  C. 

September,  1919. 


TABLE  OF  CONTENTS 


CHAPTER  I 

LEGISLATIVE    AUTHORITY 

SECTION  FACUB 

1.  Constitutional    Provision 1 

2.  Administration  of  the  Tariff 1 

8.      Customs   Districts 2 

4.  Collector  of  Customs 2 

5.  Ports  of  Entry S 

CHAPTER  II 

THE    INVOICE 

1.  Production  of  a  Duly  Certified  Invoice       •      •      •  4 

2.  Currency  of  the  Invoice 4 

3.  Estimated  Values  of  Foreign  Coins       ....  5 

4.  Depreciated  Currency  Certificate 5 

5.  Fluctuations  in  Foreign  Coin  Values      ....  6 

6.  Fluctuations  in  Foreign  Exchange  Values       .      •  7 

CHAPTER  III 

INVOICE    DESCRIPTION 

1.  Invoice  Description  of  the  Merchandise      ...  8 

2.  Number   of   Invoices 9 

3.  Ports  from  which  Merchandise  may  be  Forwarded 

without    Appraisement 9 

4.  Ports  to  which   Merchandise   may  be   Forwarded 

without  Appraisement 9 

5.  Triplicate  Invoice 10 

6.  Invoices  in  Quadruplicate 10 

7.  Disposition    of   Invoices 10 

8.  The  Duplicate  Copy  of  the  Invoice      .       .       .       .  11 

9.  The  Quadruplicate  Copy  of  the  Invoice      .       .       .11 

10.  Invoices  to  be  Signed 11 

11.  Declaration  on  Invoice 12 

12.  Purchase  Form  of  Invoice 13 

V 


vi  IMPORTERS  FIRST  AID 

SECTION  PAGE 

13.  Not  Purchased  or  Consigned  Form  of  Invoice      .  13 

14.  Invoice  Specifications 14 

15.  Charges-Dutiable  and  Non-Dutiable      :       .       .       .14 

16.  Consular   Fee 15 

17.  Inland  Freight 16 

18.  Ocean  Freight  and  Marine  Insurance    ....  16 

19.  Commissions 16 

W.     Original  Bills 17 

21.  Brokerage  Charges 18 

22.  Discounts 18 

23.  Foreign  Duties  Remitted  on  Exportation    .       .       .18 

24.  Foreign  Stamp  Taxes 18 

25.  Foreign  Drawback 19 

26.  Necessity  of  Specifying  Charges 19 

27.  Bounties — Countervailing  Duties 19 

28.  Foreign  Export  Taxes 20 

CHAPTER  IV 

CERTIFICATION    OF    THE    INVOICE 

1.  Place  of  Certification 22 

2.  American  Consular  Districts 22 

3.  Certification  by  Foreign   Consul  or  by  two  Mer- 

chants    23 

4.  Original   Bills 24 

5.  Consular  Officers  may  Refuse  to  Certify  Invoices  24 

6.  Consular  Notations 25 

7.  Consular   Form   of   Invoices 26 

CHAPTER  V. 

THE    IMPORTATION 

1.  Time  when  the  Importation  is  Complete      ...  27 

2.  Entry  of  the  Vessel 27 

3.  Master    of    Vessel    to    make    Report    of    Distilled 

Spirits  or  Wines  on  Board 28 

4.  Time    for   Unloading 28 

5.  Special  License  to  Unlade  at  Night  and  on  Sun- 

days  and    Holidays 29 

6.  Unlading  in  Open  Day 31 

7.  Landing  of  Cargo 32 

8.  General  Order — Lay  Order 32 

9.  Ownership 33 


TABLE  OF  CONTEXTS  vu 
CHAPTER  VI 

THE    ENTRY 

SECTION  PAGE 

1.  The  Entry  of  the  Merchandise 34 

2.  Entry  by  Pro  Forma  Invoice 35 

3.  Bill  of  Lading 36 

4.  Additions  to  or  Deductions  from  Invoice  Value  on 

Entry 37 

5.  Declarations  on  Entry 40 

6.  Owner's   Declaration 41 

7.  Estimated  Duties 43 

8.  Redelivery  Bond 43 

9.  Delivery  Permit 44 

10.  Examination  Packages 45 

11.  Collector  to  Order  Appraisement 46 

12.  Form  of  Entry 46 

CHAPTER  VIL 

THE   APPRAISEMENT 

1.  The  Duty  of  the  Appraisers 50 

2.  Deficiency  in  Examination  Packages     ....  50 

3.  Goods  in  Excess 51 

4.  Rules   for  Appraisement 51 

5.  Functions  of  Customs  Officers 51 

6.  Market  Value 52 

7.  Appraised   Value 53 

8.  Appeal   to   Reappraisement 54 

9.  Average  Price 56 

10.  Statement  of  Cost  of  Consigned  Merchandise    .       .  56 

11.  Appraisement    where    no    Open    Foreign    Market 

Value  Exists 57 

12.  Entry  by  Appraisement 58 

13.  Merchandise  Damaged  on  Voyage  of  Importation  59 

14.  Merchandise  taken  from  a  Wreck 59 

CHAPTER  VIII 

THE    LIQUIDATION    OF    THE    ENTRY 

1.  Collector  to  Liquidate  the  Entry 61 

2.  Increased  Duties 63 

3.  Excess  of  Deposits 63 

4.  Date   of  Liquidation 64 

5.  Protest .64 

6.  Finality  of  the  Liquidation 65 


viii  IMPOETEES  FIEST  AID 

CHAPTER  IX 

BOARD    OF    UNITED    STATES    GENERAL    APPRAISERS 

SECTION  PAGE 

1.  Functions  of  the  Board  of  U.  S.  General  Apprais- 

ers    66 

2.  Rules  of  Practice 69 

3.  Assistant  Attorney-General  in  Charge  of  Customs  69 

4.  Hearings  before  the  Board  of  U.  S.  General  Ap- 

praisers        70 

CHAPTER  X 

APPEAL    TO    THE    COURTS 

1.  United  States  Court  of  Customs  Appeals    ...  71 

2.  Review  by  United  States  Supreme  Court   ...  75 

3.  Customs  Attorneys 77 

4.  Custom  House  Brokers 77 

5.  Liability  of  Customs  Officers 79 

CHAPTER  XI 

VALUE 

1.  Invoice  Value 80 

2.  Entered  Value 81 

3.  Market  Value 81 

4.  Appraised  Value 81 

5.  Reappraised  Value 82 

6.  Re-Reappraised  Value 82 

7.  Dutiable  Value 82 

8.  Liquidated  Value 83 

9.  Forfeiture   Value 83 

10.     Home  Appraised   Value       .       .       .      .      ,      .      .84 

CHAPTER  XII 

DUTIES 

1.  Estimated  or  Unascertained  Duties      ....  85 

2.  Regular  Duties 85 

3.  Increased  Duties 85 

4.  Additional  Duties 86 

5.  Liquidated  Duties 86 

6.  Reliquidated  Duties 87 

7.  Discriminating  Duties 87 


TABLE  OF  CONTENTS  ix 

SECTION  PAGE 

8.  Countervailing  Duties 88 

9.  Preferential  Duties 88 

10.  Special  Duties 89 

11.  Ad    Valorem    Duties 89 

12.  Specific  Duties  89 

13.  Mixed  or  Compound  Duties 90 

CHAPTER  XIII 

TARIFF    CLASSIFICATION 

1.  Commercial  Designation 91 

2.  Use 92 

3.  Manufactures 93 

4.  Tariff  Construction 94 

CHAPTER  XIV 

THE    ENTRY    FOR    WAREHOUSE 

1.  Public  Stores 97 

2.  Private  Bonded  Warehouses 97 

3.  Duties  Chargeable  at  Time  of  Withdrawal      .      .      98 

4.  Weight  at  Which  Dutiable 98 

5.  Liquidation  of  the  Warehouse  Entry    .      .      .      .99 

6.  Goods  Not  Duly  Entered 99 

7.  Unclaimed  Merchandise .100 

8.  Storage  of  Unclaimed  Merchandise      ....    100 

9.  Sale  of  Abandoned  Goods 101 

10.  Distribution   of   Proceeds    of   Sale   of   Abandoned 

Goods 101 

11.  Sale  of  Unclaimed  Goods  After  One  Year      .       .102 

12.  Distribution    of   Proceeds    of   Sale   of   Unclaimed 

Goods 102 

13.  Perishable  Merchandise — Sale  of 103 

14.  Unclaimed  Merchandise  Liable  to  Depreciation — 

Sale  of 103 

15.  Importer's  Liability  for  Duties  Under  His  Bond  103 

CHAPTER  XV 

THE    WITHDRAWAL    FROM    WAREHOUSE 

1.  Manner  of  Withdrawal 105 

2.  Rewarehouse  Entry 105 

3.  Withdrawal  for  Export 106 


X  IMPORTERS  FIRST  AID 

SECTION  PAGE 

4.  Exportation  from  Warehouse  After  Duties  Have 

Been    Paid 106 

5.  Exportation  from  Warehouse  W^here  Duties  Have 

Not  Been  Paid 107 

6.  Restrictive    Provisions 107 

7.  Exportation  in  Original  Packages       ....  107 

8.  Statutory  Limitations 107 

9.  Drugs  and  Chemicals 108 

10.  Exportation  in  Packages 108 

11.  Liquors  and  Sugars 108 

12.  Repacking 109 

13.  Debentures— To  Whom  Payable 109 

14.  Debentures  Assignable 109 

15.  Bond  for  Delivery  at  a  Foreign  Port    ....  109 

16.  Discharge  of  Bond  on  Landing  Certificate      .       .110 

17.  Consular  Certificate  of  Landing      .       .       .       .       .  110 

18.  Discharge  of  Bond  on  Other  Proof      .       .       .       .111 

19.  Debentures  Receivable  in  Payment  for  Duties      .  112 

CHAPTER  XVI 

TRANSPORTATION    IN    BOND 

1.  Withdrawal   of  Merchandise   from   Warehouse   in 

One  Collection  District  for  Rewarehousing  in  An- 
other  District 113 

2.  Penalty  for  Failure  to  Transport — Form  of  Bond  113 

3.  Bonded  Merchandise  Destined   for   British  Prov- 

inces or  Mexico 114 

4.  Transportation  in  Bond  Over  Foreign  Contiguous 

Territory   . 114 

5.  The  Immediate  Transportation  Act      .       .       .       .115 

6.  Bonding  of  Common  Carriers 120 

CHAPTER  XVn 

MANUFACTURE    FOR    EXPORT    UNDER    BOND 

1.  No  Provision  for  Free  Ports  or  Free  Zones      .       .122 

2.  Manufacture  in   Bond 122 

3.  Construction   of   Vessels 122 

4.  Manufacture    of    Cigars    and    Other    Articles    for 

Export 123 

5.  Smelting  and  Refining  in  Bond 126 

6.  Regulations  Governing  Manufacture  in  Bond       .  127 


TABLE  OF  CONTENTS  xi 

CHAPTER  XVIII 

BONDED    WAREHOUSES 
SECTION  PAGE 

1.  Regulations 128 

2.  Class  I 128 

3.  Class  II 129 

4.  Class  III 129 

5.  Class  IV      .      .     • 130 

6.  Class  V 130 

7.  Class  VI 130 

8.  Class  VII 131 

CHAPTER  XIX 

CUSTOMS    BONDS 

1.  Origm 132 

2.  Bond  to  Produce  Certified  Invoice       ....    132 

3.  Bond  of  Indemnity  to  Produce  Bill  of  Lading       .    132 

4.  Bond  to  Produce  Owner's  Declaration  ....    133 

5.  Redelivery  Bond  —  Unexamined  Packages      .      .    133 

6.  Redelivery  Bond  —  Impure  Teas  —  Unwholesome 

Goods,  Etc 133 

7.  Warehouse  Bond 134 

8.  Common  Carrier  Bond 134 

9.  Warehouse  and  Exportation  Bond       ....    134 

10.  Manufacturing  Warehouse  Bond 135 

11.  Bond  to  Produce  Foreign  Landing  Certificate       .  135 

12.  Bonds— By  Whom  Given 135 

13.  Sureties  on  Bonds 136 

14.  Cancellation  of  Bonds 136 

15.  Extension   of   Bonds 136 

16.  Miscellaneous  Customs  Bonds 137 

CHAPTER  XX 

MANUFACTURE  FOR  EXPORT  NOT  UNDER  BOND 

1.  Manufacture  With  Benefit  of  Drawback      .       .       .138 

2.  Drawback   Regulations 139 

3.  Application  for  Drawback 140 

4.  Establishment  of  the  Rate  of  Drawback      .       .       .140 

5.  Notice  of  Intent  to  Export 140 

6.  Inspection  and  Lading 141 

7.  Completion  of  Drawback  Entry 141 

8.  Landing  Certificate 141 


xii  IMPORTERS  FIRST  AID 

SECTION  PACK 

9.     Liquidation  of  the  Drawback  Entry      .      •      •      .  142 

10.     Payment  of  Drawback .  142 

CHAPTER  XXI 

IMPORTATION    BY    MAIL 

1.  Postal  Treaties   ...........  144 

2.  Universal  Postal  Convention 144 

3.  Articles  to  Which  the  Convention  Applies       .       .  145 

4.  Prohibitions 145 

5.  Undelivered  Packages 146 

6.  Delivery  of  Prohibited  Packages 146 

7.  Fines  Covered  Into  the  Treasury  Cannot  Be  Re- 

funded    148 

8.  Dutiable  Merchandise  in  Unsealed  Packages    .       .149 

9.  Parcel  Post 149 

10.  Customs  Declarations 150 

11.  Informal  Mail  Entry 150 

12.  Formal   Mail   Entry 151 

CHAPTER  XXII 

ERRORS    IN    THE    ENTRY    OR    LIQUIDATION 

1.  Manifest  Clerical  Errors 152 

2.  Errors   in   Classification 153 

3.  Erroneous  View  of  the  Facts 154 

4.  Mutual  Mistake  of  Fact 165 

CHAPTER  XXIII 

REFUND   OF   DUTIES 

1.  No  Refund   of  Duties   Where   Goods   Have  Left 

Custody  and  Control  of  the  Government      .       .156 

2.  Stability   of  Decisions 156 

3.  Notice  of  Change  in  Classification       ....  157 

4.  Refund  of  Excess  of  Deposits  and  Payments  on 

Appeal 157 

5.  Assignment  of  Claims 157 

6.  Debts  Due  the  United  States— Set-off    ....  158 

7.  Refund   of  Duties   Where  Merchandise   is    Re-ex- 

ported Direct  from  the  Custody  and  Control  of 

the  Government 159 


TABLE  OF  CONTENTS  xiii 
CHAPTER  XXIV 

DAMAGE    ALLOWANCES 

SECTION  PAGE 

1.  Merchandise  Dutiable  in  Condition  Packed  Ready 

for  Shipment  to  the  United  States    ....  160 

2.  Damage  on  Voyage  of  Importation      ....  160 

3.  Entry  by  Appraisement  of  Merchandise  Damaged 

on  Voyage  of  Importation  by  Casualty       .       .  161 

4.  Damage  by  Casualty  After  Importation      .       .       .  162 
6.     Damage  by  Deterioration 162 

6.  Shortage  Allowance 163 

7.  Breakage    and    Leakage 163 

CHAPTER  XXV 

FRAUDS   ox   THE   REVENUE 

1.  Failure  to  Manifest   Cargo •  165 

2.  Failure  to  Specify  Sea-Stores 165 

3.  Undervaluations 166 

4.  Fraudulent  Invoice  or  Entry 167 

5.  Criminal  Liability 168 

6.  Smuggling 168 

7.  Awards    to    Detectors    and    Seizors  —  Smuggled 

Goods 169 

8.  Awards  to  Informers 170 

9.  Suits  to  Recover  Penalties  or  Forfeitures — Statute 

of  Limitations 170 

10.  Burden   of  Proof 171 

11,  Compromise  of  Claims 171 

CHAPTER  XXVI 

SEIZURES    AND    FORFEITURES 

1.  Officers  of  the  Customs  to  Make  Seizures    .       .       .  172 

2.  Collector  to  Retain  Custody  of  Seized  Merchandise  172 

3.  Unlawful  Importation  by  Sea 172 

4.  Unlawful  Importation  by  Land 173 

5.  Seizure  of  Teams  and  Vehicles 173 

6.  Importations  from  Foreign  Contiguous  Territory  174 

7.  Seizure   of   Merchandise   Not   Exceeding  $500   in 

Value 174 

8.  Notice  of  Seizure  Not  Exceeding  $500  in  Value      .  175 

9.  Filing  of  Claim  to  Ownership 175 


xiv  IMPORTERS  FIRST  AID 

SECTION  PAGE 

10.  Seizure  to  be  Reported  to  District  Attorney   .      .  176 

11.  Summary  Sale 176 

12.  Restoration  of  Proceeds  of  Sale 177 

13.  Distribution  of  Proceeds  of  Sale 177 

14.  Summary  Sale  of  Perishable  Goods      ....  178 

15.  Seizure  of  Merchandise  Exceeding  $500  in  Value  178 

16.  Prosecution    for   Forfeiture 179 

17.  Bailing  of  Property  under  Seizure       ....  179 

18.  Investigation  Before  a  United  States  Commissioner  180 

19.  Mitigation  or  Remission  of  Fines,  Penalties  and 

Forfeitures  Where  the  Amount  Involved  Does 

Not  Exced  $1000 181 

20.  Mitigation  or  Remission  of  Fines,   Penalties  and 

Forfeitures  Where  the  Amount  Involved  Is  In 

Excess  of  $1000 181 

21.  Release  on  Payment  of  Appraised  Value      .       .       .  182 

22.  Fines  Covered  Into  the  Treasury  Cannot  Be  Re- 

funded   .183 

CHAPTER  XXVII 

EVIDENCE 

1.  Evidence  of  Foreign  Shipper      ..••••  184 

2.  Evidence  of  American  Importer 184 

3.  Failure  of  American  Importer  to  Give  Evidence      .  185 

4.  Importer  to  Testify  Under  Oath 185 

5.  Penalty  for  Failure  to  Give  Evidence   ....  186 

CHAPTER  XXVIII 

SPECIAL  AGENCY  SERVICE 

1.  Inspection  of  Books,  Papers  and  Accounts  of  Cus- 

toms Officers 187 

2.  Special  Agents  to  Be  Appointed 187 

3.  Special  Agents  in  Contiguous  Foreign  Territory   .  188 

4.  Special  Agency  Districts 188 

5.  Special  Commissioners 188 

6.  Special  Agents  Authorized  to  Administer  Oaths      .  189 

7.  Authority  to  Search  Vessels 189 

8.  Authority  to  Enter  Buildings,  Except  DwelHng- 

Houses,  in  Night  or  Daytime      .      .      .       .      .189 

9.  Warrant  to  Search  Dwelllng-House  in  Daytime      .  190 
10.     Searching  Officer  to  Make  Character  Known      .       .190 


TABLE  OF  CONTENTS  xv 

CHAPTER  XXIX 

BAGGAGE 
SECTION  PAGB 

1.  Wearing  Apparel 191 

2.  Entry  of  Baggage 191 

3.  Forms  of  Baggage  Declaration 192 

4.  Search  of  Baggage 193 

5.  Failure  to  Declare  Dutiable  Articles      ....  194 

6.  Baggage  in  Transit       .       .       .' 194 

CHAPTER  XXX 

Marking  of  imported  merchandise 

1.  Country  of  Origin  to  Be  Indicated 195 

2.  Packages  Containing  Spirituous  Liquors   .      .      .    196 

CHAPTER  XXXI 

trade  marks 

1.  The  Recording  of  Trade  Marks 197 

2.  Rights  of  Owner 198 

CHAPTER  XXXII 

COPYRIGHTS 

1.     Books  and  Printed  Matter 199 

CHAPTER  XXXni 

WEIGHTS    AND    MEASURES 

1.  Invoice  Weights  and  Measures 202 

2.  Ton 202 

3.  Tare 202 

4.  Standards  of  Weights  and  Measures      ....  203 

CHAPTER  XXXIV 

COMMERCIAL    SAMPLES 

1.  Entry  Under  Bond 204 

2.  Samples  of  No  Commercial  Value 204 

3.  Samples  of  Commercial  Value 205 

4.  Packed  Packages 205 


xvi  IMPORTEES  FIRST  AID 

CHAPTER  XXXV 

RECIPROCAL    TRADE    AGREEMENTS 
SECTION  PAGE 

1.  Authority  to  Enter  Into 208 

2.  Cuban  Reciprocity 208 

3.  No  Other  Existing  Reciprocal  Trade  Agreements  209 

4.  Importations  from  the  Philippines       ....  210 

5.  Hawaii  and  Porto  Rico 211 

6.  Danish  West  Indian  Islands  (Virgin  Islands)  .       .  212 

7.  Panama  Canal  Zone 214 

8.  Guam  and  Tutuila    .      .      . 21 5 

CHAPTER  XXXVI 

CUSTOMS    REGULATIONS 

1.  Authority  to  Prescribe  Regulations      .      .      ,      .216 

2.  Special  Regulations 216 

3.  Force  and  Validity  of  Regulations       .       .       .       .216 

4.  Authority  to  Waive,  Amend  or  Revoke  Regulations  217 

CHAPTER  XXXVII 

TREASURY    DECISIONS 

1.  Publication  of  Decisions  of  the  General  Appraisers 

and  Board  of  General  Appraisers      ....    218 

2.  Instructions  to  Customs  Officers 218 

3.  Stability  of  Regulations  or  Decisions   ....   220 

CHAPTER  XXXVIII 

AMERICAN    GOODS   EXPORTED   AND    RETURNED 

1.  Tariff  Provisions 221 

2.  Exceptions 221 

3.  Identification 222 

4.  Goods  Subject  to  Internal  Revenue  Tax      .      .      .    223 

5.  Goods  of  American  Origin  Manufactured  in  Bond  224 

6.  Articles  Sent  Abroad  for  Repairs 224 

7.  Articles  of  American  Manufacture  Exported  with 

Benefit  of  Drawback 225 

CHAPTER  XXXIX 

FOREIGN    GOODS    EXPORTED    AND    RETURNED 

1.  Liability  to  Duty      ...    * 226 

2.  Exceptions 226 


TABLE  OF  CONTENTS  xvii 

SECTION  PAGE 

3.  Articles  of  Foreign  Origin  Exported  for  Repairs  227 

4.  Wearing  Apparel,  Personal  and  Household  Effects  227 

CHAPTER  XL 

FOOD    AND    DRUGS 

L     Foreign  Shipper's  Certificate 228 

2.  Food  and  Drug  Act 230 

3.  Food  Inspection  Decisions 236 

4.  The  Inspection  of  Food  and  Drugs       ....  236 

CHAPTER  XLI 

PROHIBITED    IMPORTATIONS 

1.  Articles  the  Importation  of  Which  Is  Prohibited      .  238 

2.  Obscene  and  Immoral  Articles 238 

3.  Aigrettes  and  Other  Plumage 238 

4.  Eggs  of  Game  Birds 239 

5.  Wild  Animals,  Insect  Pests  and  Rirds       .      .      .  239 

6.  Piratical  Copyrights 240 

7.  False  Trade  Marks 240 

8.  Convict-labor  Goods 240 

9.  Counterfeits  of  Coins  or  Securities       ....  240 

10.  White  Phosphorous  Matches 241 

11.  Prize  Fights— Films 241 

12.  Smoking  Opium 242 

13.  Skins  of  Fur  Seals  or  Sea  Otters 245 

14.  Impure  and  Unwholesome  Tea 245 

15.  Spuriously  Stamped  Articles  of  Gold  and  Silver    .  249 

16.  Liquors  in  Illegal  Packages 250 

17.  Liquors  Not  Properly  ^larked 250 

18.  Adulterated  Seeds 250 

19.  Plants  and  Nursery  Stock 250 

20.  Viruses,  Serums  and  Toxins  for  the  Treatment  of 

Domestic  Animals 251 

21.  Viruses,  Serums  and  Toxins  for  the  Treatment  of 

Man 251 

22.  Animals 251 

23.  Neat  Cattle  and  Hides  of  Neat  Cattle   ....  252 

24.  Meat  and  Meat  Products 252 

25.  Cigars  in  Illegal  Packages 253 

26.  War-Time  Prohibition 255 


xviii  IMPORTERS  FIRST  AID 

CHAPTER  XLII 

UNFAIR    COMPETITION 
SECTION  PAGE 

1.  Dumping 261 

2.  Restrictions  as  to  Sale  or  Use  of  Imported  Mer- 

chandise      263 

CHAPTER  XLIII 

RETALIATORY    LEGISLATION 

1.     Unjust  Discrimination 264 

CHAPTER  XLIV 

TARIFF    COMMISSION 

1.     Statutory  Provision •      •      .   S67 

CHAPTER  XLV 

PROSPECTIVE    TARIFF    LEGISLATION 

1.  The  Framing  of  the  Tariff 272 

2.  The  Existing  Tariff  Conditions      .       .      .      .       .  273 

3.  The  Revision  of  the  Tariff       .      .      .      .      ...  274 

4.  Functions  of  the  Tariff       .......  278 


IMPORTERS  FIRST  AID 

CHAPTER  I 

LEGISLATIVE  AUTHOIUTY 
Constitutional  Provision 

Sec.  1.  The  Constitution  of  the  United  States, 
Article  I,  Section  VIII,  provides  that : 

"  The  Congress  shall  have  power  to  Lay  and  collect  Taxes, 
Duties,  Imposts  and  Excises,  ....  but  all  Duties,  Imposts  and 
Excises  shall  be  uniform  throughout  the  United  States." 

This  power  to  lay  taxes  being  vested  in  Congress, 
cannot  be  delegated  to  other  branches  of  the  Gov- 
ernment. It  therefore  becomes  the  duty  of  the 
Executive  branch  of  the  Government  to  administer 
the  laws  relating  to  the  Customs  as  enacted  by 
Congress. 

Administration  of  the  Tariff 

Sec.  2.  The  administration  of  the  tariff  is  vested 
in  the  Secretary  of  the  Treasury  as  the  head  of  the 
Treasury  Department,  which  has  been  constituted 
one  of  the  Executive  Departments  of  the  Gov- 
ernment. Sections  233,  249,  251  and  2652  of  the 
Revised  Statutes  of  the  United  States  provide 
that: 

R.  S.  233.  "There  shall  be  at  the  seat  of  Government  an 
Executive  Department  to  be  known  as  the  Department  of  the 
Treasury .  and  a  Secretary  of  the  Treasury,  who  shall  be  the  head 
thereof." 

K.  S.  240.  "The  Secretary  cf  the  Treasury  shall  direct  the 
superintendence  of  the  collection  of  the  duties  on  imports  .  .  .  .  , 
as  he  shall  judge  best.'' 

1 


2  •  V."  '1  : ..:  /IM-PORTERS  FIRST  AID 

R.  S.  251.  "Tliat  the  Secretary  of  the  Treasury  ....  shall 
prescribe  forms  of  entries,  oaths,  bonds,  and  other  papers,  and 
rules  and  regulations,  not  inconsistent  with  the  law,  to  be  used 
....  in  carrying  out  the  provisions  of  law  relating  to  raising 
revenue  from  imports,  or  to  warehousing ;  he  shall  give  such  direc- 
tions to  collectors  and  prescribe  such  rules  and  forms  to  be 
observed  by  them  as  may  be  necessary  for  the  proper  execution  of 
the  law." 

E.  S.  2652.  "It  shall  be  the  duty  of  all  officers  of  the  customs 
to  execute  and  carry  into  effect  all  instructions  of  the  Secretary 
of  the  Treasury  relative  to  the  execution  of  the  revenue  laws; 
and  in  case  any  difficulty  shall  arise  as  to  the  true  construction 
or  meaning  of  any  part  of  the  revenue  laws,  the  decision  of  the 
Secretary  of  the  Treasury  shall  be  conclusive  and  binding  upon 
all  officers  of  the  customs." 

Customs  Districts 

Sec.  3.  By  the  Act  of  August  24,  1912:  The 
President  is  authorized  from  time  to  time,  as  the 
exigencies  of  the  service  require,  to  rearrange  by 
consolidation  or  otherwise  the  several  customs  col- 
lection districts,  and  to  discontinue  ports  of  entry 
by  abolishing  the  same  or  establishing  others  in 
their  stead,  provided  that  the  whole  number  of  cus- 
toms collection  districts  or  ports  of  entry,  or  either 
of  them,  shall  at  no  time  be  made  to  exceed  those 
then  established  and  authorized,  except  as  may 
thereafter  be  provided  by  law.  (  Treasury  Decision 
34753.) 

A  Customs  District  is  a  compact  geographical 
subdivision  of  United  States  territory  containing 
one  or  more  ports  of  entry,  and  is  in  charge  of  a 
chief  officer  of  the  Customs  designated  the  Collector 
of  Customs  for  the  District. 

Collector  of  Customs 

Sec.  4.  The  Collector  of  Customs  is  charged  by 
law  with  the  collection  of  duties  on  imports  and  the 


LEGISLATIVE  AUTHORITY  3 

administration  of  the  customs  laws  as  they  pertain 
to  merchandise  imported,  or  entered  within  his  dis- 
trict   (R.  S.  2621-2625.) 

Ports  of  Entry 

Sec.  5.  A  Port  of  Entry  is  any  place  at  which  a 
customs  officer  is  stationed  with  authority  to  collect 
duties  on  imports. 

By  Executive  Order  of  March  3, 1913,  the  Presi- 
dent has  designated  forty-nine  Customs  Collection 
Districts  with  district  headquarters  and  ports  of 
entry.  For  complete  list  see  Exhibit  I,  Appendix. 
(Treasury  Decision  37452,  Dec.  24, 1917.) 

All  merchandise  imported  into  the  United  States 
must  be  entered  through  the  Customs  at  one  of  the 
ports  of  entry  so  designated. 


CHAPTER   II 

THE  INVOICE 

Production  of  a  Duly  Certified  Invoice 

Sec.  1.  The  first  essential  requirement  growing- 
out  of  the  importation  of  merchandise  into  the 
United  States  is,  that  the  shipment  must  be  accom- 
panied by  an  invoice,  as  it  is  provided  by  para- 
graph E  of  Section  III  of  the  Tariff  Act  of  October 
3,1913: 

"That,  except  in  case  of  personal  effects  accompanying  the  pas- 
senger, no  importation  of  any  merchandise  exceeding  $100.00  in 
value  shall  be  admitted  to  entry  without  the  production  of  a 
duly  certified  invoice  thereof  as  required  by  law,  .  .  .  ." 

The  $100.00  in  value  has  reference  to  the  invoice 
vahie  in  United  States  currency,  or  its  equivalent 
in  the  standard  currency  of  the  country  from  which 
the  merchandise  is  imported. 

Currency  of  the  Invoice 

Sec.  2.  Paragraph  C,  Section  III  of  the  Tariff 
Act  of  October  3,  1913,  provides : 

"That  all  invoices  of  imported  merchandise  shall  be  made  out 
in  the  currency  of  the  place  or  country  from  whence  the  im- 
portations shall  be  made,  or,  if  purchased,  or  agreed  to  be  pur- 
chased, in  the  currency  actually  paid,  agreed  upon,  or  to  be  j)aid 
therefor '^ 

In  the  absence  of  any  statement  to  the  contrary, 
invoices  are  presumed  to  have  been  made  out  in  the 
currency  of  the  place  or  country  from  whence  the 
importations  are  made. 


THE  INVOICE  5 

Estimated  Values  of  Foreign  Coins 

Sec.  3.  For  the  purpose  of  detemiining  the 
value  of  foreign  coin  as  expressed  in  the  money  of 
account  of  the  United  States,  it  is  provided  by  Sec- 
tion 25  of  the  Tariff  Act  of  August  28,  1894: 

"That  the  value  of  foreign  coin  as  expressed  in  the  money  of 
account  of  the  United  States  shall  be  the  pure  metal  of  such  coin 
of  standard  value ;  and  the  values  of  the  standard  coins  in  circu- 
lation of  the  various  nations  of  the  world  shall  be  estimated 
quarterly  by  the  Director  of  the  Mint,  and  be  proclaimed  by  the 
Secretary  of  the  Treasury  immediately  after  the  passage  of  this 
Act,  and  thereafter  quarterly  on  the  first  day  of  January,  April, 
July  and  October  in  each  year.  And  the  values  so  proclaimed 
shall  be  followed  in  estimating  the  value  of  all  foreign  merchan- 
dise exported  to  the  United  States  during  the  quarter  for  which 
the  value  is  proclaimed,  and  the  date  of  the  consular  certification 
of  any  invoice  shall,  for  tlie  purposes  of  this  section,  be  consid- 
ered the  date  of  exportation " 

For  the  estimate  by  the  Director  of  the  Mint  of 
the  vahies  of  pure  metal  contents  of  foreign  coins 
for  the  quarter  beginning  July  1,  1919,  as  pro- 
claimed by  the  Secretary  of  the  Treasury,  see  Ex- 
hibit IV,  Appendix.    (T.  D.  38077.) 

Depreciated  Currency  Certificate 

Sec.  4.  If  the  merchandise  has  not  been  pur- 
chased in  the  standard  coin  of  the  country  of  ex- 
portation, but  has  in  fact  been  paid  for,  or  is  to  be 
paid  for  in  a  depreciated  paper  currency  of  that 
country,  the  invoice  should  so  state,  it  being  pro- 
vided by  Section  2903  of  the  Revised  Statutes  that : 

"The  President  may  cause  to  be  established  fit  and  proper 
regulations  for  estimating  duties  on  merchandise  imported  into 
the  United  States,  in  respect  to  which  the  original  cost  shall  be 
exhibited  in  a  depreciated  currency,  issued  and  circulated  under 
authority  of  any  foreign  Government." 


6  IMPORTERS  FIRST  AID 

Provision  has  accordingly  been  made  for  the 
issuance  by  the  American  consular  officer  cei'tify- 
ing  the  invoice,  of  a  *  ^  certificate  of  the  value  of  de- 
preciated currency,"  in  the  following  form: 

(Consular  Form  No.  144.) 
Certificate  of  the  value  of  currency. 

Consulate  of  the  United  States 

191... 

I, ,  Consul  of  the  United 

States  of  America,  do  herehy  certify  that  the  true  value  of  the 

currency  of  the   of   ,  in  which 

currency  the  annexed  invoice  of  merchandise  is  made  out,  is 

per  cent,  as  compared  with  the  corresponding 

standard  coin  currency,  and  that  the  value  in  such  standard  coin 
currency  of  the  total  amount  of  the  currency  actually  paid  for 
the  merchandise  is 


U.  S.  Consul. 

(Par.  692  Consular  Eegs.  T.  D.  34542.  Exhibit 
V,  Appendix.) 

This  condition  can  arise  only  in  countries  where 
a  depreciated  paper  currency  is  in  circulation. 

Fluctuation  in  Foreign  Coin  Values 

Sec  5.  The  estimate  by  the  Director  of  the  Mint 
of  the  value  of  foreign  coins  as  proclaimed  by  the 
Secretary  of  the  Treasury  under  date  of  July 
1, 1919  (Exhibit  IV,  Appendix,  T.  D.  38077),  shows 
that  the  legal  standards  of  the  foreign  countries 
estimated  for  consist  of  either  gold  or  silver  coins. 

To  compensate  for  any  possible  appreciation  or 
depreciation  of  the  standard  coin  currency  of  for- 
eign countries,  it  is  provided  under  the  proviso  to 
Section  25  of  the  Tariff  Act  of  August  28,  1894, 
heretofore  referred  to : 

"That  the  Secretary  of  the  Treasury  may  order  the  reliquida- 
tion  of  any  entry  at  a  different  value,  whenever  satisfactory  evi- 


THE  INVOICE  7 

dence  shall  be  produced  to  him  showing  that  the  value  in  United 
States  currency  of  the  foreign  money  specified  in  tne  mvoice  was, 
at  the  date  of  certification,  at  least  ten  per  centum,  more  or  less, 
than  the  value  proclaimed  during  the  quarter  in  which  the  con- 
sular certification  occurred." 

This  condition  may  arise  in  countries  having  a 
silver  standard  where,  through  sudden  fluctuations 
in  the  open  market  value  of  silver  bullion,  the  ac- 
tual gold  value  of  the  silver  contained  in  the  silver 
coins  of  those  countries  is  at  least  ten  per  centum, 
more  or  less,  than  the  value  proclaimed  during  the 
quarter  in  which  the  consular  certification  oc- 
curred. 

Fluctuations  in  Foreign  Exchange  Values 

Sec.  6.  The  condition  specified  under  the  fore- 
going proviso  of  Section  25  of  the  Tariff  Act  of 
August  28, 1894,  may  also  arise  where,  through  the 
exigencies  of  war  or  other  causes  existing  in  the 
countries  of  exportation,  the  value  of  foreign  ex- 
change, as  between  such  countries  and  the  United 
States,  is  at  the  date  of  exportation  at  least  ten  per 
centum,  more  or  less,  than  the  standard  coin  value 
of  such  foreign  coins  as  estimated  by  the  Director 
of  the  Mint  for  the  quarter  in  which  the  consular 
certification  occurred.  (U.  S.  vs.  Whitridge,  197 
U.  S.  135 ;  also  Opinion  Attorney-General,  Septem- 
ber 1,  1915.  T.  D.  35951,  37444,  37853,  37880, 
37881.) 


CHAPTER    III 
INVOICE  DESCRIPTION 

The  Invoice  Description  of  the  Merchandise 

Sec.  1.  Paragraph  C,  Section  III  of  the  Act  of 
October  3, 1913,  provides  that  the  invoice : 

"Shall  contain  a  correct,  complete  and  detailed  description  of 
such  merchandise  and  of  tlie  packages,  wrappings  or  other  cover- 
ings containing  it  .  .  .  .'' 

A  correct,  complete  and  detailed  description  of 
the  merchandise  is  essential  for  the  information 
and  guidance  of  the  appraising  officer  who  is 
charged  by  law  with  the  examination  and  appraise- 
ment thereof.  The  invoice  should  therefore  con- 
tain a  correct  description  of  the  merchandise,  using 
in  each  item  the  commercial  designation,  if  any,  by 
which  the  particular  article  is  known  to  the  trade 
in  the  country  of  production  or  exportation.  The 
description  should,  if  possible,  show  kind,  quality, 
component  parts,  and  such  other  characteristics  of 
the  merchandise  as  will  enable  a  person  not  an  ex- 
pert to  identify  the  merchandise  as  it  is  sold  in  the 
foreign  market.  In  the  case  of  manufactured 
goods  it  will  aid  in  the  identification  of  the  ship- 
ment if  the  manufacturer's  number,  mill  number, 
catalogue  number,  style  number  or  similar  data,  if 
available,  be  given. 

It  is  also  essential  that  the  contents  and  value  of 
each  case  or  package  be  separately  specified  on  the 
invoice,  and  that  package  numbers,  shipping  marks 
or  other  marks  of  identification  be  given.     (Par. 

8 


INVOICE  DESCKIPTION  9 

666,  Consular  Regs.     T.  D.  34542.)     Exhibit  V, 
Appendix. 

Number  of  Invoices 

Sec.  2.  By  Paragraph  C  of  Section  III  of  the 
Tariff  Act  of  October  3,  1913,  it  is  provided : 

"Tliat  all  invoices  ....  shall  be  made  in  triplicate  or  in 
quadruplicate  in  case  of  merchandise  intended  for  immediate 
transportation  without  appraisement " 

Merchandise  may  be  imported  into  the  United 
States  for  entry  for  consmnption  at  the  port  of  first 
arrival  upon  pa}anent  of  the  duties  chargeable 
thereon,  or  it  may  be  forwarded  in  bond  without 
examination  and  appraisement  and  without  the 
payment  of  duties  at  the  port  of  first  arrival  to 
some  other  designated  port  subject  to  examination 
and  appraisement  and  the  assessment  of  duties  at 
such  latter  port,  provided  it : 

"Shall  appear  by  the  invoice  or  bill  of  lading  and  manifest  of 
the  importing  vessel  to  be  consigned  to  and  destined  for  either 
of  the  ports  specified  in  the  seventh  section  of  this  act."  (Act 
of  June  10,  1880.)     (Chapter  13,  Sec.  5.) 

Ports  from  tvhich  Merchandise  may  he  fortvarded 
without  Appraisement 

Sec.  3.  This  Act  has  been  amended  from  time  to 
time  by  adding  both  ports  from  which  and  ports  to 
which  imported  goods  may  be  forwarded  in  bond. 
For  a  complete  list  of  ports  at  which  merchandise 
may  be  entered  for  transportation  to  other  ports 
without  appraisement  under  the  Act  of  June  10, 
1880,  see  Exliibit  II,  Appendix.    (T.  D.  37452.) 

Ports  to  tvhich  Merchandise  may  be  forwar^ded 
without  Appraisement, 

Sec.  4.  For  complete  list  of  ports,  to  tvhich  mer- 
chandise can  be  transported  without  appraisement 


10  IMPORTERS  FIRST  AID 

under  the  Act  of  June  10,  1880,  see  Exhibit  III, 
Appendix.    (T.D.  37452.) 

Triplicate  Invoice 

Sec.  5.  Invoices  should  be  made  in  triplicate  if 
the  merchandise  is  to  be  entered  for  consumption 
at  the  port  of  first  arrival  in  the  United  States. 

Invoices  in  Qiiadruplicate 

Sec.  6.  Invoices  may  be  made  in  qiiadrupli- 
cate if  the  merchandise  is  destined  for  transporta- 
tion in  bond  to  one  of  the  ports  listed  under  Exhibit 
III,  Appendix,  and  in  such  case  the  merchandise 
should  be  forwarded  through  one  of  Mie  ports  listed 
under  Exhibit  II,  Appendix. 

Disposition  of  Invoices 

Sec.  7.  Paragraph  693,  Consular  Eegulations 
1896,  provides  that : 

''The  consular  officer  is  required  to  designate  by  stamp  or 
otherwise  the  original,  duplicate,  triplicate,  and  (when  there  is 
one)  quadruplicate  of  each  invoice.  The  original  must  be  filed 
for  preservation  in  the  consular  office,  the  duplicate  delivered  to 
the  person  producing  the  invoice,  or,  upon  his  request,  to  the 
agents  of  the  vessel  in  which  the  merchandise  is  to  be  exported 
to  the  United  States,  and  the  triplicate  sent  promptly,  by  the 
master  of  the  vessel  conveying  the  merchandise,  or  by  mail,  and 
without  the  intervention  of  any  party  in  interest,  to  the  collector 
of  customs  of  the  port  at  which  the  merchandise  is  to  be  finally 
entered,  S.  15936.  When  the  merchandise  is  to  be  entered  under 
the  immediate  transportation  act  (paragraph  662),  the  quad- 
ruplicate copy  of  the  invoice  required  by  that  act  must  be  deliv- 
ered, with  the  duplicate,  to  the  person  producing  the  invoice. 

"The  triplicate  or  collector's  copy  of  the  invoice  should  always 
be  transmitted,  carefully  addressed,  in  the  most  direct  and 
speedy  manner  possible,  so  that  it  will  reach  the  custom-house 
before  the  entry  of  the  merchandise.  It  is  never  to  be  sent 
through  the  office  of  the  consul-general. 

"All  the  triplicate  invoices  to  be  forwarded  to  the  same  col- 


INVOICE  DESCRIPTION  11 

lector  by  the  same  mail  or  vessel  should  be  placed  in  an  envelope, 
with  a  letter  in  Form  No.  142,  carefully  addressed  to  the  col- 
lector and  stamped  with  the  name  of  the  consulate  and  the  date. 
The  blank  for  the  number  of  invoice  must  be  filled  in  writing. 
A  small  card  or  narrow  ribbon  must  then  be  passed  through  the 
envelope,  near  the  end  and  sides,  and  under  the  consular  seal, 
with  which  the  envelope  must  be  carefully  sealed.  The  postage 
must  be  prepaid.  When  the  collector's  invoice  is  sent  by  the 
master  of  the  vessel  which  carries  the  merchandise,  a  receipt 
(Form  141)  must  be.  taken  from  the  master  and  filed  in  the 
consular  office.'' 

It  has  been  recently  held  that  it  is  not  obligatory 
on  the  part  of  the  foreign  shipper  to  furnish  a 
quadruplicate  copy  of  the  invoice  for  goods  des- 
tined for  transportation  in  bond  to  another  port 
from  that  of  first  arrival  in  the  United  States.  See 
letter  of  Secretary  of  State  amending  paragraph 
662  of  the  Consular  Regulations  of  1896.  Treas- 
ury Decision  38026  of  May  22,  1919,  Exhibit  V, 
Appendix. 

The  Duplicate  Copy  of  the  Invoice 

Sec.  8.  The  duplicate  copy  of  the  invoice  so  re- 
turned by  the  consular  officer  should  be  forwarded, 
by  the  person  presenting  the  invoice,  to  the  port  of 
final  destination  to  be  used  in  making  entry  of  the 
goods  at  that  port. 

The  Quadruplicate  Copy  of  the  Invoice 

Sec.  9.  The  quadruplicate  copy  should  be  for- 
warded to  the  port  of  first  arrival  to  be  used  at  that 
port  in  making  entry  for  the  transportation  of  the 
goods  in  bond  to  the  port  of  final  destination. 

Invoices  to  Be  Signed 

Sec.  10.  Paragraph  C,  Section  III,  of  the  Act 
of  October  3,  1913,  provides : 


12  IMPORTERS  FIRST  AID 

"That  all  invoices  of  imported  merchandise  shall  be  ...  . 
signed  by  the  person  owning  or  shipping  the  same,  if  the  mer- 
chandise has  been  actually  purchased,  or  price  agreed  upon,  fixed 
or  determined,  or  by  the  manufacturer  or  owner  thereof,  if  the 
same  has  been  procured  otherwise  than  by  purchase,  or  agree- 
ment of  purchase,  or  by  the  duly  authorized  agent  of  such  pur- 
chaser, seller,  manufacturer,  or  owner." 

Declaration  on  Invoice 

Sec.  11.  The  provision  just  cited  should  be  read 
in  connection  with  the  provision  of  Paragraph  T) 
of  Section  III  of  the  Act  of  October  3,  1913,  which 
provides: 

"That  all  such  invoices  shall,  ....  have  indorsed  thereon, 
when  so  produced,  a  declaration  signed  by  the  purchaser,  seller, 
manufacturer,  ov/ner,  or  agent,  setting  forth  that  the  invoice  is 
in  all  respects  correct  and  true  and  was  made  at  the  place  from 
which  the  merchandise  is  to  be  exported  to  the  United  States; 
that  it  contains,  if  the  merchandise  w^as  obtained  by  purchase, 
or  agreement  for  purchase,  a  true  and  full  statement  of  the  time 
when,  the  place  where,  the  person  from  whom  the  same  was  pur- 
chased, or  agreed  to  be  purchased,  and  the  actual  cost  thereof, 
or  price  agreed  upon,  fixed,  or  determined,  and  of  all  charges 
thereon,  as  provided  by  this  Act ;  and  that  no  discounts,  rebates, 
or  commissions  are  contained  in  the  invoice  but  such  as  have 
been  actually  allowed  thereon,  and  that  all  drawbacks  or  bounties 
received  or  to  be  received  are  shown  therein ;  and  when  obtained 
in  any  other  manner  than  by  purchase,  or  agreement  of  pur- 
chase, the  actual  market  value  or  wholesale  price  thereof,  at  the 
time  of  exportation  to  the  United  States,  in  the  principal  mar- 
kets of  the  country  from  whence  exported;  that  such  actual 
market  value  is  the  price  at  which  the  merchandise  described  in 
the  invoice  is  freely  ofi'ered  for  sale  to  all  purchasers  in  said  mar- 
kets, and  that  it  is  the  price  which  the  manufacturer  or  owner 
making  the  declaration  would  have  received,  and  was  willing  to 
receive,  for  such  merchandise  sold  in  the  ordinary  course  of  trade 
in  the  usual  wholesale  quantities,  and  that  it  includes  all  charges 
thereon  as  provided  by  this  Act,  and  the  actual  quantity  thereof ; 
and  that  no  different  invoice  of  the  merchandise  mentioned  in 
the  invoice  so  produced  has  been  or  will  be  furnished  to  anyone. 
If  the  merchandise  was  actually  purchased,  or  agreed  to  be  pur- 
chased, the  declaration  shall  also  contain  a  statement  that  the 


INVOICE  DESCRIPTION  13 

currency  in  which  such  invoice  is  made  out  is  that  which  was 
actually  paid  for  the  merchandise  by  the  purchaser,  or  a<;reed  to 
be  paid,  fixed,  or  determined/' 

(For  foiiiis  of  declarations  on  Invoice,  see  Ex- 
hibit V,  Appendix.  Par.  668,  Consular  Regula- 
tions.   T.  D.  34542.) 

Purchase  Form  of  Invoice 

Sec.  12.  If  the  merchandise  has  been  actually- 
purchased  by  an  American  importer,  or  if  an  agree- 
ment has  been  entered  into  by  him,  or  by  his  agent, 
to  purchase  at  a  price  agreed  upon,  fixed  or  deter- 
mined, the  invoice  should  be  signed  either  by  the 
American  purchaser;  by  his  agent  who  may  have 
purchased  the  goods  for  him ;  by  the  foreign  seller 
who  has  sold  the  goods  to  the  American  purchaser 
or  his  agent;  or  by  the  agent  of  the  foreign  seller 
who  may  have  been  instrumental  in  making  the 
sale  for  the  latter. 

In  all  such  cases  the  invoice  should  be  made  out 
on  the  Purchase  Form  of  Invoice,  Consular  form 
No.  138.  (Paragraphs  664  and  668,  Consular  Reg- 
ulations, 1896,  as  amended  by  Executive  order 
dated  May  28, 1914.  T.D.  34542.)  Exhibits  V  and 
VII,  Appendix. 

Not  Purchased  or  Consigned  Form  of  Invoice 

Sec.  13.  If  the  merchandise  is  consigned  for 
sale  in  the  United  States,  or  is  shipped  otherwise 
than  in  pursuance  of  a  purchase  or  agreement  for 
its  purchase,  the  invoice  should  be  made  out  on  the 
Not  Purchased  or  Consigned  Form  of  Invoice. 
Consular  form  No.  139.  (Paragraphs  664  and  668, 
Consular  Regulations.  T.  D.  34542.)  Exhibits  V 
and  VIII,  Appendix. 


14  IMPORTEES  FIRST  AID 

Invoice  Specificatioiis 

Sec.  14.  If  the  merchandise  was  obtained  by 
purchase,  or  agreement  for  piircliase,  the  invoice 
should  state  the  time  when,  the  place  where,  the 
person  from  whom  the  same  was  purchased,  or 
agreed  to  be  purchased,  and  the  actual  cost  thereof, 
or  price  agreed  upon,  fixed  or  determined,  and  of 
all  charges  thereon,  as  provided  by  Paragraph  D 
of  Section  III  of  the  Act  of  October  3,  1913,  here- 
tofore cited.  The  actual  cost  of  the  merchandise 
has  reference  to  the  price  agreed  upon,  fixed  or  de- 
termined, and  should  represent  the  actual  purchase 
price  of  the  merchandise.  Whenever  possible,  the 
unit  price  per  pound,  yard,  gallon,  meter  or  other 
unit  of  measurement,  together  with  the  total  price, 
should  be  stated.  (Paragraphs  666  and  669,  Con- 
sular Regulations,  Exhibit  V,  Appendix.) 

Charges  Diitiahle  and  Non-Dutiahle 

Sec.  15.  The  charges  have  reference  to  Para- 
graph R  of  Section  III  of  the  Act  of  October  3, 
1913,  which  provides: 

"That  whenever  imported  merchandise  is  subject  to  an  ad 
valorem  rate  of  duty,  or  to  a  duty  based  upon  or  regulated  in  any 
manner  by  the  value  thereof,  the  duty  shall  be  assessed  upon  the 
actual  market  value  or  wholesale  price  thereof,  at  the  time  of 
exportation  to  the  United  States,  in  the  principal  markets  of  the 
country  from  whence  exported;  that  such  actual  market  value 
shall  be  held  to  be  the  price  at  which  such  merchandise  is  freely 
offered  for  sale  to  all  purchasers  in  said  markets,  in  the  usual 
wholesale  quantities,  and  the  price  which  the  seller,  shipper,  or 
owner  would  have  received,  and  was  willing  to  receive,  for  such 
merchandise  when  sold  in  the  ordinary  course  of  trade  in  the 
usual  wholesale  quantities,  including  the  value  of  all  cartons, 
cases,  crates,  boxes,  sacks,  casks,  barrels,  hogsheads,  bottles,  jars, 
demijohns,  carboys,  and  other  containers  or  coverings,  whether 
holding  liquids  or  solids,  and  all  other  costs,  charges  and  ex- 


INVOICE  DESCEIPTION  15 

peiises  incident  to  placing  the  merchandise  in  condition,  packed 
ready  for  shipment  to  the  United  States,  and  if  there  be  used 
for  covering  or  holding  imported  merchandise,  whether  dutiable 
or  free,  any  unusual  article  or  form  designed  for  use  otherwise 
than  in  the  bona-fidc  transportation  of  such  merchandise  to  the 
United  States,  additional  duty  shall  be  levied  and  collected 
upon  such  material  or  article  at  the  rate  to  which  the  same  would 
be  subjected  if  separately  imported.  That  the  words  "value,'^ 
or  "actual  market  value,''  or  "wholesale  price,''  whenever  used  in 
this  Act,  or  in  any  law  relating  to  the  appraisement  of  imported 
merchandise,  shall  be  construed  to  be  the  actual  market  value  or 
wholesale  price  of  such,  or  similar  merchandise  comparable  in 
value  therewith,  as  defined  in  this  Act." 

See  also  Paragraph  669,  Consular  Regulations, 
Exhibit  V,  Appendix. 

If  the  merchandise  imported  is  dutiable  at  an  ad 
valorem  rate,  the  containers  or  coverings  are  like- 
wise diitiahJe  at  the  rate  applicable  to  their  con- 
tents. If  the  contents  are  dutiable  at  specific  rates 
of  duty,  or  are  free  of  duty,  such  containers  or  cov- 
erings are  free  of  duty  as  usual  coverings,  unless 
specially  made  dutiable,  as  in  the  case  of  bottles 
filled  containing  merchandise  dutiable  or  free. 
(Paragraph  83,  Act  of  October  3,  1913.) 

The  invoice  should  also  specify  charges  not 
necessarily  incident  to  placing  the  merchandise  in 
condition  packed  ready  for  shipment  to  the  United 
States  if  actually  incurred,  such  as  the  fee  for  con- 
sular certification  of  the  invoice,  inland  freight, 
ocean  freight,  marine  insurance,  commissions,  bro- 
kerage, etc.  (Paragraph  669,  Consular  Regula- 
tions, Exhibit  V,  Appendix.) 

Consular  Fee 

Sec.  16.  The  Consular  fee  for  certifying  the  in- 
voice is  not  an  expense  incident  to  placing  the  mer- 
chandise in  condition  packed  ready  for  shipment 


16  IMPORTERS  FIRST  AID 

to  the  United  States,  and  is,  therefore,  not  a  duti- 
able charge. 

Inland  Freight 

Sec.  17.  Inland  freight  is  either  a  dutiable  or  a 
non-dutiable  charge,  depending  upon  the  terms  of 
sale. 

Inland  freight  incurred  on  goods  sold  Free  on 
Board  at  inland  places  of  purchase  and  from  there 
forwarded  to  seaboard  for  shipment  is  non-duti- 
able. 

Inland  freight  incurred  on  goods  sold  at  seaport 
is  dutiable,  as  it  is  a  charge  incurred  prior  to  plac- 
ing the  merchandise  in  condition  packed  ready  for 
shipment  to  the  United  States. 

Ocean  Freight  and  Marine  Insurance 

Sec.  18.  Ocean  freight  and  marine  insurance 
are  non-dutiable  charges,  as  they  are  from  their 
very  nature  incurred  after  the  merchandise  has  left 
the  port  of  shipment  for  its  destination  in  the 
United  States. 

Commissions 

Sec.  19.  Bona-fide  commissions  are  non-duti- 
able charges.  The  term  commissions  must  be 
understood  to  relate  to  compensation  paid  by  the 
American  purchaser  to  an  agent  abroad  for  serv- 
ices rendered  in  the  purchase  of  merchandise  for 
his  account  and  benefit.  It  is  usually  fixed  at  some 
definite  percentage  of  the  actual  purchase  price  of 
the  merchandise,  and  should  appear  on  the  invoice 
if  allowance  therefor  is  to  be  claimed. 

The  commission  may  be  considered  hona-fide  if 
it  covers  actual  compensation  paid  or  to  be  paid  by 
the  American  purchaser  to  the  foreign  agent  for 


INVOICE  DESCRIPTION  17 

services  rendered.  It  is  not  a  hona-fide  commission 
if  the  person  representing  himself  to  be  an  agent  or 
commissionaire  is  in  fact  tlie  seller  of  the  goods  for 
his  own  account  and  benefit.  In  such  cases  the  so- 
called  commission  would  constitute  a  profit  to  the 
seller  and  would,  as  such,  form  part  of  the  actual 
selling  price  of  the  merchandise  abroad. 

Original  Bills 

Sec.  20.  Difficulty  is  sometimes  encountered  in 
establishing  the  relationship  of  agency  to  the  satis- 
faction of  the  appraising  officer,  who  very  naturally 
may  desire  the  presentation  of  conclusive  proofs, 
such  as  original  bills  showing  sources  from  which 
the  goods  were  purchased  by  the  agent  and  the 
prices  paid  by  him  therefor.  In  behalf  of  the  for- 
eign agent  or  commissionaire  it  may  be  contended 
that  his  business  is  that  of  a  specialist,  requiring 
expert  knowledge  of  market  prices  and  conditions, 
quality  of  goods  and  sources  from  which  they  may 
be  obtained  to  the  best  advantage,  and  that  he 
should  not  therefore  be  required  to  furnish  the 
original  bills  of  purchase  with  his  invoice,  as  to  do 
so  would  disclose  valuable  trade  information  to  his 
clients,  who,  after  being  advised  as  to  the  original 
sources  from  which  the  merchandise  was  obtained 
by  the  agent,  would  thereafter  place  their  orders 
direct,  thus  depriving  the  agent  or  commissionaire 
of  an  opportunity  to  pursue  his  legitimate  calling. 

As  to  this  it  may  be  stated  that  the  appraising 
officer  is  entitled  to  the  fullest  information  obtain- 
able in  order  that  he  may  intelligently  appraise  the 
goods.  If  the  original  bills  or  sources  of  original 
supply  are  essential  for  that  purpose,  the  informa- 
tion should  be  furnished. 


18  IMPORTERS  FIRST  AID 

Brokerage  Charges 

Sec.  21.  Brokerage  charges  follow  this  same 
general  rule.  If  incurred  on  behalf  of  the  pur- 
chaser independent  of  the  selling  price  of  the  goods, 
they  are  non-dutiable.  If  incurred  by  the  seller  or 
are  chargeable  against  the  goods  prior  to  making 
the  sale,  they  would  form  an  expense  incident  to 
placing  the  goods  in  condition  packed  ready  for 
shipment  to  the  United  States,  and  would  be  a  duti- 
able charge. 

Discounts 

Sec.  22.  Usual  trade  discounts  specified  on  the 
invoice  are  not  dutiable,  such  discounts  being  con- 
sidered as  not  forming  a  part  of  the  open  foreign 
market  value  of  the  imported  merchandise. 

Foreign  Duties  Remitted  on  Exportation 

Sec.  23.  Import  duties  remitted  by  foreign  gov- 
ernments on  the  exportation  of  merchandise  while 
in  bond  are  considered  as  forming  part  of  the  open 
market  value  of  such  merchandise  in  the  country 
of  exportation,  and  are  therefore  dutiable. 

Foreign  Staynp  Taxes 

Sec.  24.  The  same  is  true  as  to  stamp  taxes  or 
excise  taxes  imposed  under  the  laws  of  the  country 
of  exportation  upon  goods  produced  in  that  country 
when  offered  for  domestic  consumption,  but  remit- 
ted when  intended  for  exportation,  such  as  internal 
revenue  taxes  imposed  by  foreign  governments  on 
the  manufacture  of  cigars,  spirits,  liquors,  etc. 


INVOICE  DESCRIPTION  19 

Foreign  Dratvhack 

Sec.  25.  It  is  the  policy  of  some  governments  to 
encourage  the  expoii;  trade  by  allowing  a  refund  of 
duties  upon  the  exportation  of  articles  manufac- 
tured or  produced  in  such  countries  with  the  use, 
wholly  or  in  part,  of  imported  materials  upon 
which  customs  duties  chargeable  under  the  laws  of 
such  countries  have  been  paid.  Such  refund  is  de- 
nominated a  drawback,  and  constitutes  part  of  the 
dutiable  value  of  the  merchandise  and  should  ap- 
pear on  the  invoice  if  one  has  been  allowed.  (Para- 
graph 669,  Consular  Regulations,  Exhibit  V,  Ap- 
pendix.) 

Necessity  of  Specifying  Charges 

Sec.  26.  The  inclusion  of  these  various  items  on 
the  invoice  proceeds  upon  the  theory  that  as  the 
duty  shall  be  assessed  upon  the  actual  market  value 
or  wholesale  price  of  the  merchandise  at  the  time  of 
exportation  to  the  United  States  in  the  principal 
markets  of  the  country  from  whence  exported,  it  is 
essential  that  the  invoice  contain  a  statement  set- 
ting forth  the  duties  or  taxes  remitted  or  refunded 
on  exportation  in  order  that  the  actual  open  foreign 
market  value  of  the  goods  may  be  ascertained. 

Bounties — Countervailing  Duties 

Sec.  27.  Bounties  have  no  reference  to  the  open 
foreign  market  value  of  merchandise  imported 
from  foreign  countries,  but  their  enumeration  in 
the  invoice  becomes  essential  in  view  of  Paragraph 
E  of  Section  IV  of  the  Tariff  Act  of  October  3, 
1913,  which  provides: 

''That  whenever  any  country,  dependency,  colony,  province,  or 
other  political  subdivision  of  government  shall  pay  or  bestow, 


20  IMPOKTEES  FIRST  AID 

directly  or  indirectly,  any  bounty  or  grant  upon  the  exportation 
of  any  article  or  merchandise  from  such  country,  dependency, 
colony,  province,  or  other  political  subdivision  of  government, 
and  such  article  or  merchandise  is  dutiable  under  the  provisions 
of  this  Act,  then  upon  the  importation  of  any  such  article  or 
merchandise  into  the  United  States,  whether  the  same  shall  be 
imported  directly  from  the  country  of  production  or  otlierwise, 
and  whether  such  article  or  merchandise  is  imported  in  the  same 
condition  as  when  exported  from  the  country  of  production  or 
has  been  changed  in  condition  by  remanufacture  or  otherwise, 
there  shall  be  levied  and  paid,  in  all  such  cases,  in  addition  to 
the  duties  otherwise  imposed  by  this  Act,  an  additional  duty 
equal  to  the  net  amount  of  such  bounty  or  grant,  however  the 
same  be  paid  or  bestowed.  The  net  amount  of  all  such  bounties 
or  grants  shall  be  from  time  to  time  ascertained,  determined, 
and  declared  by  the  Secretary  of  the  Treasury,  who  shall  make  all 
needful  regulations  for  the  identification  of  such  articles  and 
merchandise  and  for  the  assessment  and  collection  of  such  addi- 
tional duties." 

(See  also  Paragraph  669,  Consular  Regulations, 
Exhibit  V,  Appendix.)  Under  this  class  may  be 
enumerated  sugar  bounties  such  as  have  been  paid 
or  bestowed  by  foreign  governments  on  the  expor- 
tation of  sugar  refined  or  produced  in  those  coun- 
tries. Likewise  bounties  paid  on  the  exportation 
of  spirits,  distilled  or  refined,  in  bond.  The  duties 
so  chargeable  are  generally  designated  countervail- 
ing duties. 

Foreign  Export  Taxes 

Sec.  28.  Export  taxes  likewise  have  no  refer- 
ence to  the  open  foreign  market  value  of  merchan- 
dise imported  from  foreign  countries,  but  become 
an  important  factor  in  the  assessment  of  duties  on 
print  paper  valued  at  above  five  cents  per  pound, 
as  it  is  provided  by  Section  600  of  the  Revenue  Act 
of  September  8,  1916,  amending  Paragraph  322  of 
the  Act  of  October  3, 1913,  that : 


INVOICE  DESCRIPTION  21 

"Printing  paper  (other  than  paper  commercially  known  as 
handmade  or  machine  handmade  paper,  japan  paper,  and  imita- 
tion japan  paper  by  whatever  name  known),  unsized,  sized,  or 
glued,  suitable  for  the  printing  of  books  and  newspapers,  but  not 
for  covers  or  bindings,  not  specially  provided  for  in  this  section, 
valued  above  5  cents  per  pound,  twelve  per  centum  advalorem: 
Provided,  however,  that  if  any  country,  dependency,  province, 
or  other  subdivision  of  government  shall  impose  any  export  duty, 
export  license  fee,  or  other  charge  of  any  kind  whatsoever 
(whether  in  the  form  of  additional  charge  or  license  fee  or  other- 
wise) upon  printing  paper,  wood  pulp,  or  wood  for  use  in  the 
manufacture  of  wood  pulp,  there  shall  be  imposed  upon  printing 
paper,  valued  above  5  cents  per  pound,  when  imported  either 
directly  or  indirectly  from  such  country,  dependency,  province, 
or  other  subdivision  of  government,  an  additional  duty  equal  to 
the  amount  of  the  highest  export  duty  or  other  export  charge 
imposed  by  such  country,  dependency,  province,  or  other  subdi- 
vision of  government,  upon  either  printing  paper  or  upon  an 
amount  of  wood  pulp,  or  wood  for  use  in  the  manufacture  of 
wood  pulp  necessary  to  manufacture  such  paper/* 


CHAPTER   IV 

CEKTIFICATION  OF  THE  INVOICE 

Place  of  Certification. 

Sec.  1.  Paragraph  D  of  Section  III  of  the 
Tariff  Act  of  October  3, 1913,  provides: 

"That  all  such  invoices  shall,  at  or  before  the  shipment  of  the 
merchandise,  be  produced  to  the  Consular  officer  of  the  United 
States  of  the  Consular  District  in  which  the  merchandise  was 
manufactured  or  purchased,  or  contracted  to  be  delivered  from, 
or  when  purchases  or  agreements  for  purchase  are  made  in  sev- 
eral places,  in  the  Consular  District  where  the  merchandise  is 
assembled  for  shipment,  as  the  case  may  be,  for  export  to  the 
United  States " 

American  Consular  Officers  are  officers  of  the  De- 
partment of  State,  and  perform  their  duties  under 
the  supervision  of  the  Secretary  of  State. 

American  Consular  Districts 

Sec.  2.  The  establishment  of  American  Consu- 
lar Districts  abroad  is  governed  by  Section  1695  of 
the  Revised  Statutes  of  the  United  States,  which 
provides  that : 

"The  President  is  authorized  to  define  the  extent  of  country 
to  be  embraced  within  any  Consulate  or  Commercial  Agency  and 
to  provide  for  the  appointment  of  vice-consuls,  vice-commercial 
agents,  deputy  consuls,  and  consular  agents,  therein,  in 
such  manner  and  under  such  regulations  as  he  shall  deem 
proper;  .  .  .  ." 

The  Consular  Commission  usually  describes  these 
limits  as  including  all  places  nearer  to  the  official 
residence  of  a  Consul  than  to  the  residence  of  any 

22 


CERTIFICATION  OF  INVOICE  23 

other  Consul  within  the  same  allegiance.  This  is  re- 
garded as  the  rule  by  which  the  limits  of  the 
respective  districts  are  to  be  determined  in  the 
absence  of  instructions  specifically  defining  the 
Consular  District.  (Consular  Regulations  1896, 
Paragraph  30.)  (For  list  of  places  at  which  Amer- 
ican Consular  Officers  are  located,  see  Exhibit  VI, 
Appendix.) 

Generally  speaking,  the  certification  should 
therefore  be  made  before  the  nearest  American 
Consular  Officer.  This  may  be  done  by  presenting 
the  invoice  in  person  and  subscribing  to  the  same 
in  the  presence  of  the  Consular  Officer,  or  if  the 
nearest  American  Consular  Officer  is  located  at 
some  distance  from  the  place  of  business  of  the 
shipper,  the  invoice  may  be  forwarded  to  the  Con- 
sular Officer  by  mail  for  certification,  and  in  order 
that  there  may  be  no  delay  in  the  forwarding  of  the 
duplicate  copy  of  the  invoice  to  the  consignee  at  the 
port  of  entry  in  the  United  States,  it  is  the  general 
practice  of  American  Consular  Officers  to  so  for- 
ward by  the  first  mail,  if  requested  to  do  so,  pro- 
vided the  invoice  is  accompanied  by  the  usual  fee 
and  by  a  properly  addressed  envelope  wdth  postage 
prepaid  to  place  of  destination.  (Consular  Regu- 
lations 1896,  Exhibit  V,  Appendix.) 

Certification  by  Foreign  Consul  or  by  Tivo 
Merchants 

Sec.  3.  If  no  American  Consular  Officer  is  avail- 
able for  the  certification  of  the  invoice,  it  is  pro- 
vided by  Section  2844  of  the  Revised  Statutes  of 
the  United  States  that : 

"If  there  is  no  Consul  or  Commercial  Agent  of  the  United 
States  in  the  country  from  which  such  merchandise  was  im- 


24  IMPORTERS  FIRST  AID 

ported,  the  authentication  required  ....  shall  be  executed  by 
a  Consul  of  a  nation  at  the  time  in  amity  with  the  United  States, 
if  there  is  any  such  residing  there;  and  if  there  is  no  such  Consul 
in  the  country  the  authentication  shall  be  made  by  two  respect- 
able merchants,  if  any  there  be,  residing  in  the  port  from  which 
the  merchandise  shall  have  been  imported." 

Whether  or  not  these  conditions  exist  is  a  ques- 
tion for  the  determination  of  the  Secretary  of 
State.  If  it  is  conceded  by  the  Secretary  of  State 
that  it  is  impracticable  to  submit  the  invoice  for 
certification  to  the  nearest  American  Consul,  it  is 
the  practice  to  authorize  the  acceptance  of  invoices 
certified  in  accordance  with  the  provisions  of  Sec- 
tion 2844  of  the  Revised  Statutes  of  the  United 
States. 

Original  Bills 

Sec.  4.  If  the  merchandise  is  purchased  or  man- 
ufactured in  several  Consular  Districts,  it  is  pro- 
vided by  Paragraph  W  of  Section  III  of  the  Tariff 
Act  of  October  3, 1913 : 

"That  where  merchandise  purchased  or  manufactured  in  dif- 
ferent consular  districts  in  the  same  country  is  assembled  for 
shipment  and  embraced  in  a  single  invoice  and  consulated  at  the 
shipping  point,  such  invoice  shall  have  attached  thereto  the 
original  bills  or  invoices  or  statements  in  the  nature  of  such, 
showing  the  prices  actually  paid,  contracted  to  be  paid,  fixed,  or 
determined,  and  in  connection  with  each  such  purchase  or  con- 
signment the  invoice  shall  state  all  charges  and  expenses  as  pro- 
vided in  paragraph  R  of  this  section." 

Consular  Officers  May  Refuse  to  Certify  Invoices 

Sec.  5.  In  regard  to  the  certification  of  invoices 
it  is  further  provided  by  Section  1715  of  the  Re- 
vised Statutes  of  the  United  States : 

"That  no  consular  officer  shall  certify  any  invoice  unless  he 
is  satisfied  that  the  person  making  oath  thereto  is  the  person  he 
represents  himself  to  be,  that  he  is  a  credible  person,  and  that 


CERTIFICATION  OF  INVOICE  25 

the  statements  made  under  such  oath  are  true;  and  he  shall 
thereupon,  by  his  certificate,  state  that  he  was  so  satisfied." 

It  is  also  provided  by  Sections  2862  and  2863  of 
the  Revised  Statutes  of  the  United  States  that : 

"Sec.  2862.  All  consular  officers  are  hereby  authorized  to  re- 
quire, before  certifying  any  invoice  under  the  provisions  of  the 
preceding  sections,  satisfactory  evidence,  either  by  the  oath  of 
the  person  presenting  such  invoice  or  otherwise,  that  such  in- 
voices are  correct  and  true.  In  the  exercise  of  the  discretion 
hereby  given,  the  consular  officers  shall  be  governed  by  such  gen- 
eral or  special  regulations  or  instructions  as  may  from  time  to 
time  be  established  or  given  by  the  Secretary  of  State. 

"Sec.  2863.  All  consuls  and  commercial  agents  of  the  United 
States  having  any  knowledge  or  belief  of  any  case  or  practice  of 
any  person  who  obtains  verification  of  any  invoice  whereby  the 
revenue  of  the  United  States  is  or  may  be  defrauded,  shall  report 
the  facts  to  the  collector  of  the  port  where  the  revenue  is  or  may 
be  defrauded,  or  to  the  Secretary  of  the  Treasury.'* 

Consular  Notations 

Sec.  6.  If  the  Consular  Officer  shall  be  of  the 
opinion  that  the  values  stated  in  the  invoice  are  in- 
correct, suitable  provision  is  made  for  Consular 
notations  under  Paragraphs  686  and  687  of  the 
Consular  Regulations,  Exhibit  V,  Appendix. 

In  this  connection  it  may  be  appropriate  to  state 
that  while  it  is  incumbent  upon  the  person  making 
the  invoice  to  set  forth  therein  the  price  actually 
paid  or  agreed  to  be  paid  for  the  merchandise,  it  is 
also  his  privilege  to  make  notations  on  the  invoice, 
and,  in  fact,  it  is  advisable  for  him  to  do  so,  indi- 
cating the  actual  open  market  value  of  the  mer- 
chandise at  the  time  of  shipment,  if  the  market 
price  for  such  merchandise  has  either  risen  or 
fallen  since  the  date  of  purchase  or  contract  of 
purchase. 

These  notations  may  prove  of  service  to  the  Con- 
sular Officer  in  making  his  notations,  and  they  cer- 


26  IMPORTERS  FIRST  AID 

tainly  will  be  of  the  greatest  value  to  the  American 
importer  in  making  entry  of  the  goods  at  the  Cus- 
tom House  after  arrival  in  the  United  States. 
(Paragraph  664,  Consular  Regulations,  Exhibit  V, 
Appendix.) 

Consular  Forms  of  Invoices 

Sec.  7.  In  view  of  these  various  requirements, 
it  therefore  becomes  a  matter  of  the  greatest  impor- 
tance that  the  utmost  care  be  exercised  in  the 
preparation  of  the  invoice.  Where  the  invoice 
covers  a  number  of  pages,  it  is  the  general  practice 
of  the  foreign  shippers  to  prepare  the  invoice  in  the 
shape  of  an  itemized  statement  or  bill,  using  their 
own  business  billhead  for  that  purpose,  and  attach- 
ing thereto  the  ususal  consular  certification  on 
Forms  138  or  139  provided  for.  Where  the  invoice 
covers  but  one  page,  the  official  consular  Form  138 
or  139  is  frequently  used.  (See  exhibits  VII  and 
VIII,  Appendix.) 


CHAPTER   V 

THE  IMPORTATION" 

Time  When  Importation  Is  Complete 

Sec.  1.  The  importation  is  complete  when  the 
goods  are  brought  within  the  limits  of  a  port  of 
entry  with  the  intention  to  unlade  the  same. 

The  right  of  the  Government  to  duties  thereon 
accrues  immediately  upon  such  importation. 

As  to  the  Tariff  Act  of  October  3, 1913,  it  is  pro- 
vided by  Section  I  of  that  Act ; 

"That  on  and  after  the  day  following  the  passage  of  this  Act, 
except  as  otherwise  specially  provided  for  in  this  Act,  there  shall 
be  levied,  collected,  and  paid  upon  all  articles  when  imported 
from  any  foreign  country  into  the  United  States  or  into  any  of 
its  possessions  (except  the  Philippine  Islands  and  the  islands  of 
Guam  and  Tutuila)  the  rates  of  duty  which  are  by  the  schedules 
prescribed,  namely :....'' 

Entry  of  the  Vessel 

Sec.  2.  Vessels  from  foreign  ports  are  required 
to  enter  under  Section  2774  of  the  Revised  Stat- 
utes, which  provides  that : 

"Within  twenty-four  hours  after  the  arrival  of  any  vessel, 
from  any  foreign  port,  at  any  port  of  the  United  States  estab- 
lished by  law,  at  which  an  officer  of  the  customs  resides,  or 
within  any  harbor,  inlet  or  creek  thereof,  if  the  hours  of  business 
at  the  office  of  the  chief  officer  of  the  customs  at  such  port  will 
permit,  the  master  shall  repair  to  such  office,  and  make  report  to 
the  chief  officer,  of  the  arrival  of  the  vessel;  and  shall,  within 
forty-eight  hours  after  such  arrival,  make  a  further  report  in 
writing  to  the  collector  of  the  district,  which  report  shall  contain 
all  the  particulars  required  to  be  inserted  in,  and  verified  like,  a 
manifest.    Every  master  who  shall  neglect  or  omit  to  make  either 

27 


28  IMPOKTEES  FIKST  AID 

of  such  reports  and  declarations,  or  to  verify  any  such  declara- 
tion as  required,  or  shall  not  fully  comply  with  the  true  intent 
and  meaning  of  this  section,  shall,  for  each  offense,  be  liable  to 
a  penalty  of  one  thousand  dollars/^ 

Master  of  Vessel  to  Report  Distilled  Spirits  or 
Wines  on  Board. 

Sec.  3.  If  the  vessel  has  distilled  spirits  or  wines 
on  board,  a  special  report  is  required  under  Section 
2775  of  the  Eevised  Statutes,  which  provides  that : 

"The  master  of  any  vessel  having  on  board  distilled  spirits,  or 
wines,  shall,  within  forty-eight  hours  after  his  arrival,  whether 
the  same  be  at  the  first  port  of  arrival  of  such  vessel  or  not,  in 
addition  to  the  requirements  of  the  preceding  section,  report  in 
writing  to  the  surveyor  or  officer  acting  as  inspector  of  the  reve- 
nue of  the  port  at  which  he  has  arrived,  the  foreign  port  from 
which  he  last  sailed,  the  name  of  his  vessel,  his  own  name,  the 
tonnage  and  denomination  of  such  vessel,  and  to  what  nation 
belonging,  together  with  the  quantity  and  kinds  of  spirits  and 
wines,  on  board  of  the  vessel,  particularizing  the  number  of 
casks,  vessels,  cases,  or  other  packages  containing  the  same,  with 
their  marks  and  numbers,  as  also  the  quantity  and  kinds  of 
spirits  and  wines,  on  board  such  vessel  as  sea-stores,  and  in  de- 
fault thereof  he  shall  be  liable  to  a  penalty  of  five  hundred  dol- 
lars, and  any  spirits  omitted  to  be  reported  shall  be  forfeited/' 

Time  for  Unlading 

Sec.  4.  In  regard  to  the  unlading,  it  is  provided 
by  Section  2880  of  the  Revised  Statutes  as  amended 
by  the  Act  of  May  9, 1896,  that : 

"Whenever  any  merchandise  shall  be  imported  into  any  port 
of  the  United  States  from  any  foreign  port,  in  any  vessel,  at  the 
expiration  of  ten  working  days  if  the  vessel  is  less  than  five  hun- 
dred tons  register,  and  within  fifteen  working  days  if  it  is  of  five 
hundred -tons  register  and  less  than  one  thousand,  and  within 
twenty  working  days  if  it  is  of  one  thousand  tons  register  and 
less  than  fifteen  hundred,  and  within  twenty-five  working  days 
if  it  is  of  fifteen  hundred  tons  register  and  upward,  not  including 
legal  holidays  and  days  when  the  condition  of  the  weather  pre- 
vents the  unloading  of  the  vessel  with  safety  to  its  cargo,  after 


THE  IMPORTATION  29 

the  time  within  which  the  report  of  the  master  of  any  vessel  is 
required  to  be  made  to  the  collector  of  the  district,  if  there  is 
found  any  merchandise  other  than  has  been  reported  shall  take 
possession  thereof;  but  with  the  consent  of  the  owner  or  con- 
signee of  any  merchandise,  or  with  the  consent  of  the  owner  or 
master  of  the  vessel  in  which  the  same  may  be  imported,  the 
merchandise  may  be  taken  possession  of  by  the  collector  after  one 
day's  notice  to  the  collector  of  the  district/' 

Special  License  to  Unlade  at  Night  and  on  Sundays 
and  Holidays 

Sec.  5.  Imported  merchandise  may  be  unladen 
at  night  and  on  Sundays  and  holidays  under  the 
Act  of  February  13,  1911,  which  provides: 

"Sec.  1.  That  upon  arrival  at  any  port  in  the  United  States 
of  any  vessel  or  other  conveyance  from  a  foreign  port  or  place, 
either  directly  or  by  way  of  another  port  in  the  United  States, 
or  upon  such  arrival  from  another  port  in  the  United  States  of 
any  vessel  or  other  conveyance  belonging  to  a  line  designated  by 
the  Secretary  of  the  Treasury  as  a  common  carrier  of  bonded 
merchandise,  and,  after  due  report  and  entry  of  such  vessel  in 
accordance  with  existing  law  or  due  report,  under  such  regula- 
tions as  the  Secretary  of  the  Treasury  may  prescribe,  of  the 
arrival  of  such  other  conveyances,  the  collector  of  customs,  with 
the  concurrence  of  the  naval  officer  at  ports  where  there  is  a  naval 
officer,  shall  grant,  upon  proper  application  therefor,  a  special 
license  to  lade  or  unlade  the  cargo  of  any  such  vessel  or  other 
conveyance  at  night;  that  is  to  say,  between  sunset  and  sunrise. 

"Sec.  2.  That  the  master  of  any  vessel  from  a  foreign  port  or 
place,  upon  arrival  within  a  customs  collection  district  of  the 
United  States,  bound  to  a  port  of  entry  in  such  district,  may 
make  preliminary  entry  of  the  vessel  by  making  oath  or  affirma- 
tion to  the  truth  of  the  statements  contained  in  his  original 
manifest  and  delivering  his  said  original  manifest  to  the  customs 
officer  who  shall  board  such  vessel  within  such  district,  with  a 
copy  of  said  original  manifest  for  the  use  of  the  naval  officer  at 
ports  where  there  is  a  naval  officer;  whereupon,  upon  arrival  at 
the  wharf  or  place  of  discharge,  the  lading  or  unlading  of  the 
^cargo  of  such  vessel  may  proceed,  by  both  day  and  night,  under 
such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe. 

"Sec.  3.  That  before  any  such  special  license  to  lade  or  un- 
lade at  night  shall  be  granted  and  before  any  permit  shall  be 


30  IMPORTERS  FIRST  AID 

issued  for  the  immediate  lading  or  unlading  of  any  such  vessel 
after  preliminary  entry,  as  hereinbefore  provided,  either  by  day 
or  by  night,  the  master,  owner,  agent,  or  consignee  of  such  vessel 
or  other  conveyance  shall  make  proper  application  therefor  and 
shall  at  the  same  time  execute  and  deliver  to  the  United  States, 
through  the  collector  of  customs,  a  good  and  sufficient  bond,  in 
a  penal  sum  to  be  approved  by  the  said  collector,  conditioned  to 
indemnify  and  save  the  United  States  harmless  from  any  and  all 
losses  and  liabilities  which  may  occur  or  be  occasioned  by  reason 
of  the  granting  of  such  special  license  or  the  issuing  or  granting 
of  such  permit  for  immediate  lading  or  unlading ;  or  the  master, 
owner,  agent,  consignee,  or  probable  consignee,  as  aforesaid,  may 
execute  and  deliver  to  the  United  States,  in  like  manner  and 
form,  a  good  and  sufficient  bond,  in  the  penal  sum  of  fifty  thou- 
sand dollars,  conditioned  to  indemnify  and  save  the  United 
States  harmless  from  any  and  all  losses  and  liabilities  which  may 
occur  or  be  occasioned  by  reason  of  the  granting  of  such  special 
licenses  and  the  issuing  or  granting  of  such  permits  for  immedi- 
ate lading  or  unlading  by  day  and  night  during  a  period  of  six 
months. 

"Sec.  4.  Such  application  having  been  duly  made  and  the  re- 
quired bond  having  been  duly  executed  and  delivered,  special 
license  or  licenses  to  lade  or  unlade  at  night  after  regular  entry 
of  vessels,  and  due  report  of  their  conveyances,  may  be  granted, 
and  a  permit  or  permits  may  be  issued  for  the  immediate  lading 
and  unlading,  by  day  and  night,  of  vessels  admitted  to  prelim- 
inary entry,  or  of  other  conveyances  of  which  due  report  of 
arrival  has  been  made:  Provided,  That  the  provisions  of  this 
act  shall  extend  and  be  applicable  to  any  vessels  or  other  convey- 
ances bound  to  a  port  of  entry  in  the  United  States  to  be  unladen 
at  a  port  of  delivery  or  to  be  unladen  at  a  place  of  discharge 
designated  by  the  Secretary  of  the  Treasury  under  the  provisions 
of  section  twenty-seven  hundred  and  seventy-six  of  the  Revised 
Statutes  as  amended:  Provided  further.  That  when  preliminary 
entry  of  a  vessel  shall  be  made  by  the  master  as  herein  provided 
he  shall  not  be  relieved  from  making  due  report  and  entry  of  his 
vessel  at  the  custom-house  in  accordance  with  existing  law,  and 
any  liability  of  the  master  or  owner  of  any  such  vessel  to  the 
owner  or  consignee  of  any  merchandise  landed  from  her  shall 
not  be  affected  by  the  granting  of  such  special  license,  but  such 
liability  shall  continue  until  the  merchandise  is  properly  re- 
moved from  the  dock  whereon  the  same  may  be  landed. 

"Sec.  5.  That  the  Secretary  of  the  Treasury  shall  fix  a  reason- 
able rate  of  extra  compensation  for  night  services  of  inspectors, 
storekeepers,  weighers,  and  other  customs  officers  and  employes 


THE  IMPORTATION  31 

in  connection  with  the  lading  or  unlading  of  cargo  at  night,  or 
the  lading  at  night  of  cargo  or  merchandise  for  transportation  in 
bond  or  for  exportation  in  bond,  or  for  the  exportation  with 
benefit  of  drawback,  but  such  rate  of  compensation  shall  not  ex- 
ceed an  amount  equal  to  double  the  rate  of  compensation  allowed 
to  each  such  officer  or  employe  for  like  services  rendered  by  day, 
the  said  extra  compensation  to  be  paid  by  the  master,  owner, 
agent,  or  consignee  of  such  vessel  or  other  conveyance,  whenever 
such  special  license  or  permit  for  immediate  lading  or  unlading 
or  for  lading  or  unlading  at  night  or  on  Sundays  or  holidays 
shall  be  granted,  to  the  collector  of  customs,  who  shall  pay  the 
same  to  the  several  customs  officers  and  employes  entitled  thereto 
according  to  the  rates  fixed  therefor  by  the  Secretary  of  the 
Treasury.  Customs  officers  acting  as  boarding  officers,  and  any 
customs  officer  who  may  be  designated  for  that  purpose  by  the 
collector  of  customs,  are  hereby  authorized  to  administer  the 
oath  or  affirmation  herein  provided  for,  and  such  boarding 
officers  shall  be  allowed  extra  compensation  for  services  in  board- 
ing vessels  at  night  or  on  Sundays  or  holidays — at  the  rate  pre- 
scribed by  the  Secretary  of  the  Treasury  as  herein  provided,  the 
said  extra  compensation  to  be  paid  by  the  master,  owner,  agent, 
or  consignee  of  such  vessels. 

"Sec.  6.  That  section  twenty-eight  hundred  and  seventy-one 
of  the  Revised  Statutes,  the  act  approved  June  thirtieth,  nine- 
teen hundred  and  six,  entitled  'An  act  to  amend  section  twenty- 
eight  hundred  and  seventy-ene  of  the  Revised  Statutes,'  and 
section  one  of  the  act  approved  June  fifth,  eighteen  hundred  and 
ninety-four,  entitled  An  act  to  facilitate  the  entry  of  steam- 
ships,' and  all  acts  or  parts  of  acts  inconsistent  herewith  are 
hereby  repealed." 

Suitable  bonds  and  regulations  carrying  this  Act 
into  effect  have  been  prescribed  by  the  Secretary  of 
the  Treasury.    (T.  D.  31562.) 

Unlading  in  Open  Bay 

Sec.  6.  In  the  absence  of  any  special  license  to 
unlade  at  night,  it  is  provided  by  Section  2872  of 
the  Revised  Statutes  that : 

"Except  as  authorized  by  the  preceding  section,  no  merchan- 
dise brought  in  any  vessel  from  any  foreign  port  shall  be  unladen 
or  delivered  from  such  vessel  within  the  United  States  but  in 


32  IMPORTERS  FIRST  AID 

open  day — that  is  to  say,  between  the  rising  and  the  setting  of 
the  sun — except  by  special  license  from  the  collector  of  the  port, 
and  naval  officer  of  the  same,  where  there  is  one,  for  that  pur- 
pose, nor  at  any  time  without  a  permit  from  the  collector,  and 
naval  officer,  if  any,  for  such  unlading  or  delivery/' 

Landing  of  Cargo 

Sec.  7.  The  landing  of  imported  merchandise  is 
further  governed  by  Section  24  of  the  Act  of  June 
26, 1884,  which  provides  that : 

"When  merchandise  shall  be  imported  into  any  port  of  the 
United  States  from  any  foreign  country  in  vessels,  and  it  shall 
appear  by  the  bills  of  lading  that  the  merchandise  so  imported 
is  to  be  delivered  immediately  after  the  entry  of  the  vessel,  the 
collector  of  such  port  may  take  possession  of  such  merchandise 
and  deposit  the  same  in  bonded  warehouse. 

"And  when  it  does  not  appear  by  the  bills  of  lading  that  the 
merchandise  so  imported  is  to  be  immediately  delivered,  the 
collector  of  the  customs  may  take  possession  of  the  same  and 
deposit  it  in  bonded  warehouse,  at  the  request  of  the  owner,  mas- 
ter, or  consignee  of  the  vessel,  on  three  days'  notice  to  such  col- 
lector after  the  entry  of  the  vessel." 

General  Order — Lay  Order 

Sec.  8.  Under  Article  126  of  the  Customs  Regu- 
lations of  1915,  it  is  further  provided  that : 

"When  it  shall  appear  by  the  bill  of  lading  that  the  cargo  is 
deliverable  immediately  after  the  entry  of  a  vessel,  the  collector 
may  at  once  take  possession  of  such  merchandise  and  deposit  the 
same  in  a  general-order  warehouse,  but  at  the  written  request  of 
the  owner,  agent,  or  master  of  the  vessel,  and  at  the  risk  and 
liability  of  the  owner  of  the  vessel,  the  collector  may  issue  a  laij 
order  to  suspend  the  operation  of  the  general  order  and  to  allow 
the  cargo  landed,  but  not  permitted  to  remain  upon  the  pier  or 
wharf,  properly  protected,  for  a  period  of  48  hours  after  entry 
of  the  vessel.  This  period  may  be  extended  in  cases  of  necessity 
upon  application  of  such  owner,  agent,  or  master." 


THE  IMPORTATION  33 

Ownership 

Sec.  9.     The  ownership  of  imported  merchandise 

is  established  under  Paragraph  B  of  Section  III  of 

the  Tariff  Act  of  October  3,  1913,  which  provides : 

"That  all  merchandise  imported  into  the  United  States  shall, 
for  the  purpose  of  this  Act,  be  deemed  and  held  to  be  the  prop- 
erty of  the  person  to  whom  the  same  is  consigned ;  and  the  holder 
of  a  bill  of  lading  duly  indorsed  by  the  consignee  therein  named, 
or,  if  consigned  to  order,  by  the  consignor,  shall  be  deemed  the 
consignee  thereof;  and  in  case  of  the  abandonment  of  any  mer- 
chandise to  the  underwriters  the  latter  may  be  recognized  as  the 
consignee." 


CHAPTER   VI 

THE  ENTRY 

The  Entry  of  the  Merchandise 

Sec.  1.  Imported  mercliandise  may  be  entered 
by  the  importer  in  person  or  by  a  duly  licensed 
custom-house  broker  acting  in  his  behalf.  (Chap- 
ter X,  Section  4.) 

The  goods  may  be  entered  for  immediate  con- 
sumption or  for  warehouse  at  the  port  of  first  ar- 
rival, or  they  may  be  entered  for  immediate  trans- 
portation in  bond  to  another  port.  (Exhibits  II 
and  III,  Appendix.)     (Chapter  III,  Section  2.) 

If  the  goods  are  to  be  entered  for  immediate 
consumption  or  for  warehouse  at  the  port  of  first 
arrival,  the  consignee  is  required  to  present  at  the 
Custom  House  the  duplicate  copy  of  the  invoice, 
duly  certified  by  the  American  Consular  Officer  at 
the  place  of  shipment,  together  with  a  hill  of  lading 
for  the  merchandise,  accompanied  by  an  entry 
meeting  the  requirements  of  Section  2785  of  the 
Revised  Statutes  of  the  United  States,  which  pro- 
vides that : 

"Tlie  owner  or  consignee  of  any  merchandise  on  board  of  any 
such  vessel  (arriving  from  a  foreign  port),  or,  in  case  of  his 
absence  or  sickness,  his  known  agent  or  factor  in  his  name,  shall 
within  fifteen  days  after  the  report  of  the  master  to  the  collector 
of  the  district  for  which  such  merchandise  shall  be  destined, 
make  entry  thereof  in  writing  with  the  collector,  and  shall  in 
such  entry  specify  the  name  of  the  vessel  and  of  her  master,  in 
which,  and  the  port  or  place  from  which  such  merchandise  was 
imported,  the  particular  marks,  numbers,  denominations,  and 
prime  cost,  including  charges  of  each  particular  package  or  par- 

34 


THE  ENTRY  35 

eel  whereof  the  entry  shall  consist,  or,  if  in  bulk,  the  quantity, 
quality,  and  prime  cost,  including  charges  thereof,  particularly 
specifying  the  species  of  money  in  which  the  invoices  thereof  are 
made  out.  Such  entry  shall  be  subscribed  by  the  person  making 
it,  if  the  owiier  or  consignee,  in  his  own  name,  or,  if  another 
person,  in  his  name  as  agent  or  factor  for  the  owner  or  con- 
signee. The  person  making  such  entry  shall  also  produce  to  the 
collector  and  naval  officer,  if  any,  the  original  invoices  of  the 
merchandise,  or  other  documents  received  in  lieu  thereof,  or  con- 
cerning the  same,  in  the  same  state  in  which  they  were  received, 
with  the  bills  of  lading  for  the  same;  which  invoices  shall  be 
signed  by  the  persons  in  the  offices  of  the  collector  and  na\al 
officer  who  have  compared  and  examined  them."  (Articles  219, 
235  and  239  Customs  Kegulations,  1915.) 

Entry  hjj  Pro  Forma  Jnvoire 

Sec.  2.  If  the  consignee  is  unable  to  produce  a 
duly  certified  invoice,  he  may  make  entry  on  a  pro 
forma  invoice  on  the  filing  of  a  bond  for  the  pro- 
duction of  a  duly  certified  invoice,  in  accordance 
with  Paragraph  E  of  Section  III  of  the  Tariff  Act 
of  October  3,  1913,  which  provides: 

"That,  except  in  case  of  personal  effects  accompanying  the 
passenger,  no  importation  of  any  merchandise  exceeding  $100  in 
value  shall  be  admitted  to  entry  without  the  production  of  a  duly 
certified  invoice  thereof  as  required  by  law,  or  of  an  affidavit 
made  by  the  owner,  importer,  or  consignee,  before  the  collector 
or  his  deputy,  showing  why  it  is  impracticable  to  produce  such 
invoice ;  and  no  entry  shall  be  made  in  the  absence  of  a  certified 
invoice,  upon  affidavit  as  aforesaid,  unless  such  affidavit  be  ac- 
companied by  a  statement  in  the  form  of  an  invoice,  or  other- 
wise, showing  the  actual  cost  of  such  merchandise,  if  purchased, 
or  if  obtained  otherwise  than  by  purchase,  the  actual  market 
value  or  wholesale  price  thereof  at  the  time  of  exportation  to  the 
United  States  in  the  principal  markets  of  the  country  from 
which  the  same  has  been  imported,  which  statement  shall  be  veri- 
fied by  the  oath  of  the  owner,  importer,  consignee,  or  agent  desir- 
ing to  make  entry  of  the  merchandise,  to  be  administered  by  the 
collector  or  his  deputy,  and  it  shall  be  lawful  for  the  collector  or 
his  deputy  to  examine  the  deponent  under  oath,  touching  the 
sources  of  his  knowledge,  information,  or  belief  in  the  premises. 
and  in  his  possession,  or  under  his  control,  which  may  assist  the 


36  IMPORTERS  FIRST  AID 

officers  of  customs  in  ascertaining  the  actual  value  of  the  impor- 
tation or  any  part  thereof,  and  in  default  of  such  production, 
when  so  requested,  such  owner,  importer,  consignee,  or  agent 
shall  be  thereafter  debarred  from  producing  any  such  letter, 
paper,  or  statement  for  the  purpose  of  avoiding  any  additional 
duty,  penalty,  or  forfeiture  incurred  under  this  Act,  unless  he 
shall  show  to  the  satisfaction  of  the  court  or  the  officers  of  the 
customs,  as  the  case  may  be,  that  it  was  not  in  his  power  to  pro- 
duce the  same  when  so  demanded;  and  no  merchandise  shall  be 
admitted  to  entry  under  the  provisions  of  this  section  unless  the 
collector  shall  be  satisfied  that  the  failure  to  produce  a  duly  cer- 
tified invoice  is  due  to  causes  beyond  the  control  of  the  owner, 
'  consignee,  or  agent  thereof :  Provided,  That  the  Secretary  of  the 
Treasury  may  make  regulations  by  which  books,  magazines,  and 
other  periodicals  published  and  imported  in  successive  parts, 
numbers,  or  volumes,  and  entitled  to  be  imported  free  of  duty, 
shall  require  but  one  declaration  for  the  entire  series.  And  when 
entry  of  merchandise  exceeding  $100  in  value  is  made  by  a  state- 
ment in  the  form  of  an  invoice,  the  collector  shall  require  a  bond 
for  the  production  of  a  duly  certified  invoice.'^ 

The  penalty  of  such  bond  shall  be  double  the 
amount  of  the  estimated  duties,  or  if  the  merchan- 
dise be  free  of  duty  the  sum  of  $100.00,  conditioned 
that  a  duly  certified  invoice  will  be  secured  and 
presented  to  the  Collector  within  six  months  from 
the  date  of  entry.  (Article  202,  Customs  Regula- 
tions, 1915). 

If  the  triplicate  copy  of  the  invoice  has  duly 
reached  the  Collector  from  the  Consular  Officer 
certifying  the  same,  the  importer  may  make  entry 
on  the  triplicate  invoice  where  he  has  failed  to  re- 
ceive his  duplicate  copy.  (Article  228,  Customs 
Regulations,  1915.) 

Bill  of  Lading 

Sec.  3.  If  the  consignee  has  not  received  a  bill 
of  lading  for  the  merchandise,  the  Collector  may, 
in  his  discretion  (he  being  authorized  to  release  the 
merchandise  only  after  proper  entry  thereof),  per- 


THE  ENTRY  37 

mit  entry  to  be  made  without  the  production  of  a 
bill  of  lading  on  the  filing  of  a  bond  of  indemnity 
conditioned  for  the  subsequent  production  of  such 
bill  of  lading  and  agreeing  to  indemnify  the  Col- 
lector for  any  loss  or  damage  which  he  may  sustain 
in  consequence  of  such  entry.  (Article  219,  Cus- 
toms Regulations,  1915.)  This  is  a  personal  bond 
of  indemnity  given  to  the  Collector  to  insure  him 
against  a  wrongful  entry  of  the  merchandise,  and 
is  usually  taken  in  a  sum  equal  to  double  the  value 
of  the  merchandise. 

Where  the  merchandise  is  consigned  ''to  order*' 
and  the  bill  of  lading  is  lacking,  it  is  the  usual  prac- 
tice of  Collectors  of  Customs  at  some  of  the  larger 
ports  to  permit  entry  by  the  person  claiming  to  be 
the  actual  consignee  thereof  upon  the  deposit  of  a 
certified  check  in  an  amount  equal  to  140  per  cent, 
of  the  value  of  the  merchandise,  in  addition  to  the 
duties  that  may  be  chargeable  thereon.  This  cash 
deposit  in  such  cases  is  required  by  the  Collector  in 
view  of  his  own  personal  responsibility  growing 
out  of  the  entry  of  the  merchandise  and  to  the  extra 
hazard  involved  in  such  cases,  as  from  the  very 
nature  of  the  consignment  it  may  be  assumed  that 
the  bill  of  lading  has  been  forwarded  through  some 
banking  or  other  agency  which  may  have  acquired 
title  to  the  merchandise  by  virtue  of  moneys  ad- 
vanced thereon. 

Additions  to  or  Deductions  from  Invoice  Value  on 

Entry 

Sec.  4.  As  has  been  heretofore  stated,  the  in- 
voice must  set  forth  the  actual  price  paid,  or  to  be 
paid,  for  the  merchandise  (Paragraph  D,  Section 
III,  of  the  Tariff  Act  of  October  3,  1913).    It  is 


38  IMPORTERS  FIRST  AID 

also  provided  by  Paragraph  R  of  Section  III  of 
the  Tariff  Act  of  October  3,  1913,  heretofore  cited, 
that  where  imported  merchandise  is  subject  to  an 
ad  valorem  rate  of  duty,  the  duty  shall  be  assessed 
upon  the  actual  market  value  or  wholesale  price 
thereof,  at  the  time  of  exportation  to  the  United 
States,  in  the  principal  markets  of  the  country 
from  whence  imported.  .  .  .  (Chapter  III, 
Section  15.) 

As  goods  may  have  been  contracted  for  or  pur- 
chased some  time  prior  to  shipment,  and  as  there 
may  have  been  a  change  in  market  value  during  the 
intervening  period,  it  is  provided  by  Paragraph  I 
of  Section  III  of  the  Tariff  Act  of  October  3,  1913 : 

"That  the  owner,  consignee,  or  agent  of  any  imported  mer- 
chandise may,  at  the  time  when  he  shall  make  entry  of  such 
merchandise,  but  not  after  either  the  invoice  or  the  merchandise 
has  come  under  the  observation  of  the  appraiser,  make  such 
addition  in  the  entry  to  or  such  deduction  from  the  cost  or  value 
given  in  the  invoice  or  pro  forma  invoice  or  statement  in  form 
of  an  invoice,  which  he  shall  produce  with  his  entry,  as  in  his 
opinion  may  raise  or  lower  the  same  to  the  actual  market  value 
or  wholesale  price  of  such  merchandise  at  the  time  of  exportation 
to  the  United  States,  in  the  principal  markets  of  the  country 
from  which  the  same  has  been  imported.  .  .  .  Provided,  That 
the  duty  shall  not,  however,  be  assessed  in  any  case  upon  an 
amount  less  than  the  entered  value,  unless  by  direction  of  the 
Secretary  of  the  Treasury  in  cases  in  which  the  importer  certifies 
at  the  time  of  entry  that  the  entered  value  is  higher  than  the 
foreign  market  value  and  that  the  goods  are  so  entered  in  order 
to  meet  advances  by  the  appraiser  in  similar  cases  then  pending 
on  appeal  for  reappraisement,  and  the  importer's  contention 
shall  subsequently  be  sustained  by  a  final  decision  on  reappraise- 
ment, and  it  shall  appear  that  the  action  of  the  importer  on  entry 
was  taken  in  good  faith,  after  due  diligence  and  inquiry  on  his 
part,  and  the  Secretary  of  the  Treasury  shall  accompany  his 
directions  with  a  statement  of  his  conclusions  and  his  reasons 
therefor." 

These  additions  to  or  deductions  from  the  in- 
voice value  may  be  indicated  on  the  invoice  by  mak- 


THE  ENTRY  39 

ing  notations  opposite  each  item  involved,  or  they 
may  be  indicated  on  a  separate  memorandum  in 
writing  permanently  attached  to  the  invoice  ex- 
pressing an  intent  on  the  part  of  the  importer  to 
make  the  additions  to,  or  the  deductions  from,  the 
invoice  values  as  specified  in  the  memorandum.  In 
preparing  this  memorandum,  care  should  be  taken 
to  clearly  indicate  the  invoice  items  or  qualities  to 
be  raised  or  lowered  in  value  on  entry,  as  the  fail- 
ure to  do  so  may  involve  either  the  payment  of  ad- 
ditional duties  for  undervaluation,  or  the  pa^Tnent 
of  excessive  duties  on  account  of  overvaluation,  in 
view  of  the  specific  provisions  of  Paragraphs  I  and 
Y  of  Section  III  of  the  Tariff  Act  of  October  3, 
19]  3,  restricting  the  granting  of  relief  to  cases  of 
'^Manifest  Clerical  Error/'  (Chapter  XXII,  Sec- 
tion 1.)     (Chapter  VI,  Section  7.) 

If  additions  are  made  to  the  invoice  value  on 
entry  to  conform  to  advances  previously  made  by 
the  appraising  officer  in  similar  cases  then  pending 
on  appeal  for  reappraisement,  the  importer's  mem- 
orandum should  clearly  state,  in  terms  of  the  stat- 
ute, that  the  action  on  entry  is  taken  in  good  faith, 
after  due  diligence  and  inquiry  on  his  part,  and 
that  he  is  still  of  the  opinion  that  the  true  foreign 
market  value  of  the  merchandise  at  the  time  of 
shipment  to  the  United  States  is  as  stated  in  the 
invoice,  and  that  the  additions  on  entry  are  made 
under  the  statute  (Paragraph  I,  Section  III,  of  the 
Act  of  October  3,  1913)  in  order  that  the  payment 
of  excessive  duties  for  overvaluation  on  entry  may 
be  avoided,  should  the  reappraisements  then  pend- 
ing be  finally  determined  in  favor  of  the  importer's 
contention  as  to  ''foreign  market  value/'  (Treas- 
ury Decision  34806.) 


40  IMPORTERS  FIRST  AID 

Declarations  on  Entry 

Sec.  5.  A  declaration  on  entry  is  required  under 
Paragraph  F  of  Section  III  of  tlie  Act  of  October 
3, 1913,  wliicli  provides : 

"That  whenever  merchandise  imported  into  the  United  States 
is  entered  by  invoice,  a  declaration  upon  a  form  to  be  prescribed 
by  the  Secretary  of  the  Treasury,  according  to  the  nature  of  the 
case,  shall  be  filed  with  the  collector  of  the  port  at  the  time  of 
entry  by  the  owner,  importer,  consignee,  or  agent,  which  declara- 
tion so  filed  shall  be  duly  signed  by  the  owner,  importer,  con- 
signee, or  agent  before  the  collector,  or  before  a  notary  public  or 
other  officer  duly  authorized  by  law  to  administer  oaths  and  take 
acknowledgments,  under  regulations  to  be  prescribed  by  the  Sec- 
retary of  the  Treasury:  Provided,  That  if  any  of  the  invoices 
or  bills  of  lading  of  any  merchandise  imported  in  any  one  vessel 
which  should  otherwise  be  embraced  in  said  entry  have  not  been 
received  at  the  date  of  the  entry,  the  declaration  may  state  the 
fact,  and  thereupon  such  merchandise,  of  which  the  invoices  or 
bills  of  lading  are  not  produced,  shall  not  be  included  in  such 
entry,  but  may  be  entered  subsequently/' 

A  declaration  in  the  following  form  has  been  pre- 
scribed by  the  Secretary  of  the  Treasury.  (Treas- 
ury Decision  37341  of  September  17, 1917.) 

Declaration  of  Agent,  Purchaser,  or  Ultimate  Consignee. 

I  do  duly  declare  that 

of    

(No.)  (Street.)  (City.  (State.) 

is  the of  the  merchandise 

(Purchaser  or  ultimate  consignee.) 

described  in  this  entry,  invoice,  or  invoices,  now  presented  to  the 
collector  of  customs,  and  that  the  said  merchandise  was  imported 
on  the  date  and  in  the  vessel  or  conveyance  at  the  port  named  in 
said  entry ;  that  the  invoice  or  invoices  are  in  the  state  in  which 
I  received  them,  except  as  to  marginal  notations ;  that  I  have  not 
received  and  do  not  know  of  the  existence  of  any  other  invoice, 
writing,  paper,  or  agreement  showing  a  different  price,  value,  or 
description  of  the  said  merchandise,  and  that  if  at  any  time  here- 
after I  discover  any  error  or  misstatement  in  the  invoice  or  in- 
voices now  presented,  or  receive  any  information,  or  any  invoice, 
paper,  or  writing  showing  a  different  price,  cost,  or  value,  I  will 


THE  ENTEY  41 

immediately  make  the  same  known  to  the  collector  of  customs  at 
the  port  of  entry;  and  I  further  declare,  if  this  declaration  is 
executed  by  me  as  purchaser  or  ultimate  consignee,  that  the  said 
invoice  or  invoices  are  in  all  respects  correct  and  true  and  truly 
state  the  price  paid  or  to  be  paid  for  all  of  said  merchandise  as 
has  been  purchased  or  agreed  to  be  purchased ;  and  if  this  dec- 
laration is  executed  by  me  as  agent  that  all  of  the  statements 
contained  therein  are  correct  and  true  to  the  best  of  my  knowl- 
edge, information,  and  belief. 

Signed  and  declared  to  before  me  on 19 ... . 

(Nainc  of  pirsuii  sig-niii}?.) 

Capacity 

(Title  of  officer  or  forporation.  iiieinber  of  firm,  or  agent.) 


^  (Deputy  Collector,  Notary  Public,  etc.) 

Note.— Agent's  declaration  is  not  required  if  owner  or  purchaser's  declara- 
tion is  executed  at  or  prior  to  presentation  of  entry.  When  signed  by  an 
agent,  bond  must  be  given  to  produce  owner's  declaration.    Customs  Cat.  7551.) 

Owner's  Declaration 

Sec.  6.  If  the  merchandise  is  to  be  entered  by 
an  agent,  broker  or  forwarder,  it  is  provided  by 
Section  2787  of  the  Revised  Statutes  of  the  United 
States,  as  amended  by  the  Act  of  March  2,  1905, 
that : 

"Whenever  any  entry  is  made  with  the  collector  of  any  district 
of  merchandise  imported  into  the  United  States  subject  to  duty 
by  an  agent,  factor  or  person,  other  than  the  person  to  whom  it 
belongs  or  to  whom  it  is  ultimately  consigned,  the  collector  shall 
take  a  bond  with  surety  from  such  agent,  factor,  or  person  in  the 
penal  sum  of  an  amount  equal  to  double  the  estimated  duties, 
with  condition  that  the  actual  owner  or  consignee  of  such  mer- 
chandise shall  deliver  to  the  collector  a  full  and  correct  account 
of  the  merchandise  imported  by  him,  or  for  him  on  his  account, 
or  consigned  to  his  care,  in  the  same  manner  and  form  as  re- 
quired in  respect  to  any  entry  previous  to  the  landing  of  the 
merchandise ;  which  account  shall  be  verified  by  a  like  oath,  as  in 
the  case  of  an  entry,  to  be  taken  and  subscribed  before  any  judge 
of  the  United  States,  or  before  any  collector  of  customs,  or 
before  any  properly  qualified  notary  whose  seal  shall  be  attested 
by  the  clerk  of  the  county  in  which  he  is  resident,  or  before  any 
notary  public  designated  by  the  Secretary  of  the  Treasury.    In 


42  IMPORTERS  FIRST  AID 

case  of  the  payment  of  the  duties  at  the  time  of  entry  by  any 
factor  or  agent  on  the  merchandise  entered  by  him,  the  condition 
of  the  bond  shall  be  to  produce  the  account  of  the  proper  owner, 
or  consignee,  verified  in  manner  as  before  directed,  within  ninety 
d-^ys  from  the  date  of  such  bond. 

"The  bond  in  no  case  shall  be  for  less  than  one  hundred  dol- 
lars, and  may  not  be  required  when  the  entered  value  does  not 
exceed  one  hundred  dollars.  In  the  event  of  failure  to  produce 
the  declaration  of  the  owner  or  ultimate  consignee  within  the 
time  herein  prescribed  the  bond  may  be  cancelled,  at  discretion 
of  the  Secretary  of  the  Treasury,  upon  due  proof  that  the  factor 
or  agent  who  entered  the  merchandise  exercised  proper  diligence 
in  the  effort  to  fulfill  the  requirements  of  this  Act. 

''Provided,  That  with  the  approval  of  the  Secretary  of  the 
Treasury,  any  agent,  factor,  or  common  carrier  engaged  in  the 
entry  of  merchandise  at  the  port  of  first  arrival  may  give  a  gen- 
eral penal  bond  at  said  port  for  the  production  of  the  oaths  of 
owners  or  ultimate  consignees.  Said  bond  shall  be  fixed  by  the 
Secretary  of  the  Treasury  at  an  amount  suflficient  in  his  opinion 
to  cover  all  obligations  to  the  United  States  that  may  accrue,  and 
the  record  and  cancellation  of  liabilities  under  said  general  bond 
shall  be  in  accordance  with  such  rules  as  he  may  prescribe." 

Owner's  declarations  have  been  prescribed  by  the 
Secretary  of  the  Treasury  (Treasury  Decision 
34283  and  Article  229,  Customs  Regulations,  1915) 
in  the  following  form : 

I  do  truly  declare  that 

(Name  of  purchaser  or  ultimate  consijjrnoe.) 

Address    

(No.)  (Street.)  (City.  (State.) 

is  the  Purchaser  or  Ultimate  Consignee  of  the  merchandise  de- 
scribed in  this  entry,  and  in  the  invoice  or  invoices  now  presented 
to  the  Collector  of  Customs,  and  that  the  said  merchandise  was 
imported  on  the  date  and  in  the  vessel  or  conveyance  at  the  port 
named  above;  that  the  invoice  or  invoices  are  in  the  state  in 
which  I  received  them,  except  as  to  marginal  notations;  that  I 
have  not  received  and  do  not  know  of  the  existence  of  any  other 
invoice,  writing,  paper,  or  agreement  showing  a  different  price, 
value,  or  description  of  the  said  merchandise,  and  that  if  at  any 
time  hereafter  I  discover  any  error  or  misstatement  in  the  in- 
voice or  invoices  now  presented,  or  receive  any  information,  or 
any  invoice,  paper,  or  writing  showing  a  different  price,  cost,  or 
value,  I  will  immediately  make  the  same  known  to  the  Collector 


THE  ENTRY  43 

of  Customs  at  the  port  of  entry;  and  I  further  declare  if  this 
declaration  is  executed  by  me  as  purchaser  or  ultimate  consignee, 
that  the  said  invoice  or  invoices  are  in  all  respects  correct  and 
true  and  truly  state  the  price  paid  or  to  be  paid  for  all  of  said 
merchandise  as  has  been  purchased  or  agreed  to  be  purchased; 
and  if  this  declaration  is  executed  by  me  as  agent,  that  all  of  the 
statements  contained  therein  are  correct  and  true  to  the  best  of 
my  knowledge,  information,  and  belief. 
Signed  and  declared  to  before  me 
on ,  191... 

•  •••• ••• 

(Deputy  collector  or  notary  public.) 

(8ii;nature  of  purchaser  or  ultimate  consigruee.) 

(Signature  of  agent.) 

Capacity 

(Title  of  officer  of  corporation,  member  of  firm,  or  agent.) 

Estimated  Duties 

Sec.  7.  The  merchandise  having  been  duly  en- 
tered, it  is  provided  by  Section  2869  of  the  Revised 
Statutes,  as  amended  by  the  Act  of  June  5,  1894, 
that: 

"The  collector  jointly  with  the  naval  officer,  if  any,  or  alone 
where  there  is  none,  shall,  according  to  the  best  of  his  or  their 
judgment  or  information,  make  a  gross  estimate  of  the  amount 
of  the  duties  on  the  merchandise  to  which  the  entry  of  any  owner 
or  consignee,  his  factor  or  agent,  shall  relate,  which  estimate 
shall  be  indorsed  upon  such  entry  and  signed  by  the  officer  mak- 
ing the  same.  The  amount  of  the  estimated  duties  having  first 
been  paid,  or  secured  to  be  paid,  pursuant  to  the  provisions  of 
this  title,  the  collector  shall,  together  with  the  naval  officer, 
where  there  is  one,  or  alone  where  there  is  none,  grant  a  permit 
to  deliver  the  merchandise,  whereof  entry  has  been  so  made,  and 
then,  and  not  before,  it  shall  be  lawful  to  deliver  the  merchan- 
dise." 

Redelivery  Bond 

Sec.  8.  If  the  entry  is  one  for  consumption,  the 
Collector  will  perm«it  the  delivery  of  such  of  the 
goods  as  are  not  ordered  to  the  Appraiser's  stores 
for  examination  upon  the  filing  of  a  bond  in  the 


44  IMPORTEES  FIRST  AID 

penal  sum  of  double  the  estimated  value  of  the  mer- 
chandise, conditioned  for  the  return  to  the  Collec- 
tor of  any  packages  so  delivered  which  may  be  de- 
manded by  the  Collector  or  Appraiser,  within  ten 
days  after  the  merchandise  has  been  appraised  and 
reported  to  the  Collector  in  conformity  with  Sec- 
tion 2899  of  the  Revised  Statutes,  which  provides 
that : 

"No  merchandise  liable  to  be  inspected  or  appraised  shall  be 
delivered  from  the  custody  of  the  officers  of  the  customs  until 
the  same  has  been  inspected  or  appraised,  or  until  the  packages 
sent  to  be  inspected  or  appraised  shall  be  found  correctly  and 
fairly  invoiced  and  put  up,  and  so  reported  to  the  collector.  The 
collector  may,  however,  at  the  request  of  the  owner,  importer, 
consignee,  or  agent,  take  bonds,  with  approved  security,  in  double 
the  estimated  value  of  such  merchandise,  conditioned  that  it 
shall  be  delivered  to  the  order  of  the  collector,  at  any  time 
within  ten  days  after  the  package  sent  to  the  public  stores  has 
been  appraised  and  reported  to  the  collector.  If  in  the  mean- 
time any  package  shall  be  opened,  without  the  consent  of  the 
collector  or  surveyor  given  in  writing,  and  then  in  the  presence 
of  one  of  the  inspectors  of  the  customs,  or  if  the  package  is  not 
delivered  to  the  order  of  the  collector,  according  to  the  condition 
of  the  bond,  the  bond  shall,  in  either  case,  be  forfeited.^' 

The  conditions  under  which  unexamined  pack- 
ages may  be  opened  by  the  importer  are  qualified 
by  Paragraph  X  of  Section  III  of  the  Tariff  Act  of 
October  3,  1913,  wherein  it  is :    Provided  further : 

"That  section  twenty-eight  hundred  and  ninety-nine  of  the 
Revised  Statutes,  relating  to  the  return  of  packages  unopened 
for  appraisement,  shall  in  no  wise  prohibit  the  right  of  importers 
to  make  all  needful  examinations  to  determine  whether  the  right 
to  abandon  accrues,  or  whether  by  reason  of  total  destruction 
there  is  a  non-importation  in  whole  or  in  part.*' 

Delivery  Permit 

Sec.  9.  The  duties  having  been  duly  estimated 
and  paid  or  secured  to  be  paid,  and  a  redelivery 
bond  in  due  form  having  been  filed  in  conformity 


THE  ENTRY  45 

with  the  two  preceding  sections,  the  Collector  of 
Customs  will  issue  a  permit  to  deliver  the  goods  in 
accordance  with  Section  2870  of  the  Revised  Stat- 
utes, which  provides  that : 

"All  permits  shall  specify,  as  particularly  as  may  be,  the  mer- 
chandise to  be  delivered,  namely,  the  number  and  description  of 
the  packages,  whether  trunk,  bale,  chest,  box,  case,  pipe,  hogs- 
head, barrel,  keg,  or  any  other  package,  and,  as  far  as  circum- 
stances will  admit,  the  contents  thereof,  together  with  the  names 
of  the  vessel  and  master,  in  which  and  the  place  from  whence 
they  were  imported;  and  no  merchandise  shall  be  delivered  by 
any  inspector  or  other  officer  of  the  customs  that  does  not  fully 
agree  with  the  description  thereof  in  such  permit/' 

Examination  Packages 

Sec.  10.  In  order  that  proper  examination  may 
be  made  of  imported  merchandise,  it  is  provided  by 
Section  2901  of  the  Revised  Statutes  that : 

"The  collector  shall  designate  on  the  invoice  at  least  one  pack- 
age of  every  invoice,  and  one  package  at  least  of  every  ten  pack- 
ages of  merchandise,  and  a  greater  number  should  he  or  either 
of  the  appraisers  deem  it  necessary,  imported  into  such  port,  to 
be  opened,  examined,  and  appraised,  and  shall  order  the  package 
so  designated  to  the  public  stores  for  examination;  and  if  any 
package  be  found  by  the  appraisers  to  contain  any  article  not 
specified  in  the  invoice,  and  they  or  a  majority  of  them  shall  be 
of  opinion  that  such  article  was  omitted  in  the  invoice  with 
fraudulent  intent  on  the  part  of  the  shipper,  owner,  or  agent,  the 
contents  of  the  entire  package  in  which  the  article  may  be,  shall 
be  liable  to  seizure  and  forfeiture  on  conviction  thereof  before 
any  court  of  competent  jurisdiction;  but  if  the  appraisers  shall 
be  of  opinion  that  no  such  fraudulent  intent  existed,  then  the 
value  of  such  article  shall  be  added  to  the  entry,  and  the  duties 
thereon  paid  accordingly,  and  the  same  shall  be  delivered  to  the 
importer,  agent,  or  consignee.  Such  forfeiture  may,  however,  be 
remitted  by  the  Secretary  of  the  Treasury  on  the  production  of 
evidence  satisfactory  to  him  that  no  fraud  was  intended." 

An  exception  is  made  as  to  the  port  of  New  York, 
it  being  provided  by  Section  2939  of  the  Revised 
Statutes  that : 


46  IMPORTERS  FIRST  AID 

"The  collector  of  the  port  of  New  York  shall  not,  under  any 
circumstances,  direct  to  be  sent  for  examination  and  appraise- 
ment less  than  one  package  of  every  invoice,  and  one  package  at 
least  out  of  every  ten  packages  of  merchandise,  and  a-  greater 
number,  should  he,  or  the  appraiser,  or  any  assistant  appraiser, 
deem  it  necessary.  When  the  Secretary  of  the  Treasury,  how- 
ever, from  the  character  and  description  of  the  merchandise,  may 
be  of  the  opinion  that  the  examination  of  a  less  proportion  of 
packages  will  amply  protect  the  revenue,  he  may,  by  special 
regulation,  direct  a  less  number  of  packages  to  be  examined/' 

Collector  to  Order  Appraisement 

Sec.  11.  It  is  furthermore  provided  by  Para- 
graph I  of  Section  III  of  the  Tariff  Act  of  October 
3,1913: 

"That  the  collector  within  whose  district  any  merchandise 
may  be  imported  or  entered,  whether  the  same  has  been  actu- 
ally purchased  or  procured  otherwise  than  by  purchase,  shall 
cause  the  actual  market  value  or  wholesale  price  of  such  mer- 
chandise to  be  appraised." 

If  the  entry  is  one  for  warehouse,  the  procedure 
is  the  same  as  in  the  case  of  an  entry  for  consump- 
tion with  the  exception  that  no  bond  under  Section 
2899  of  the  Revised  Statutes  will  be  required ;  but 
in  lieu  thereof  a  bond  in  double  the  amount  of  the 
estimated  duties  will  be  taken  to  secure  the  Govern- 
ment's claim  for  duties  on  the  merchandise  while 
in  bonded  warehouse.  (Article  244,  Customs  Regu- 
lations, 1915.)    (Chapter  XIV,  Section  2.) 

Form  of  Entry 

Sec.  12.  Referring  to  Section  2785  of  the  Re- 
vised Statutes  (Chapter  VI,  Section  1),  pertaining 
to  the  entry  of  imported  merchandise,  it  will  be 
observed : 

First — That  the  entry  must  be  made  within  15  days  after  the 
master's  report  of  the  arrival  of  the  importing  vessel. 
Second — That  it  shall  be  made  in  writing. 


THE  ENTRY  47 

Third — That  it  specify  the  name  of  the  importing  vessel  and 
the  name  of  her  master. 

Fourth — That  it  specify  the  port  or  place  from  which  the  mer- 
chandise was  imported. 

Fifth — That  it  specify  the  particular  marks  and  numbers  of 
each  particular  package  or  parcel. 

Sixth — That  it  specify  the  denominations,  and  prime  cost,  in- 
cluding charges,  of  each  particular  package  or  parcel. 

Seventh — That  it  specify,  if  the  merchandise  is  in  bulk,  the 
quantity,  quality  and  prime  cost,  including  charges  thereof. 

Eighth — That  it  specify  the  species  of  money  in  which  the  in- 
voices thereof  are  made  out. 

Ninth — That  it  be  subscribed  to  by  the  person  making  it, 
whether  owner,  consignee  or  agent. 

It  should  also  be  borne  in  mind,  that  under  the 
provisions  of  Paragraph  I  of  Section  III  of  the 
Tariff  Act  of  October  3,  1913  (Chapter  VI,  Sec- 
tion 4)  : 

First — The  owner,  consignee,  or  agent  of  any  imported  mer- 
chandise may,  at  the  time  when  he  shall  make  entry  of  such  mer- 
chandise, hut  not  after  either  the  invoice  or  the  merchandise  has 
come  under  the  observation  of  the  appraiser,  make  such  addition 
in  the  entry  to  or  such  deduction  from  tlie  cost  or  value  given  in 
the  invoice  or  pro  forma  invoice  or  statement  in  form  .of  an  in- 
voice, which  he  shall  produce  with  his  entry,  as  in  his  opinion 
may  raise  or  lower  the  same  to  the  actual  market  value  or  whole- 
sale price  of  sucli  merchandise  at  the  time  of  exportation  to  the 
United  States,  in  the  principal  markets  of  the  country  from 
which  the  same  has  been  imported. 

Second — That  the  failure  to  make  such  additions  on  entry  as 
to  raise  the  invoice  value  to  the  actual  market  value  or  wholesale 
price  of  such  merchandise  at  the  time  of  exportation  to  tlie 
United  States  in  the  principal  markets  of  the  country  from 
which  the  same  has  been  imported,  may  involve  the  assessment 
of  additional  duties  for  undervaluation  and  possible  seizure  and 
forfeiture  of  the  merchandise. 

Third — That  the  failure  to  make  such  deductions  on  entry 
from  the  cost  or  value  given  in  the  iii voice  as  will  lower  the  same 
to  the  actual  market  value  or  wholesale  price  of  such  merchan- 
dise at  the  time  of  exportation  to  the  United  States,  in  the  prin- 
cipal markets  of  the  country  from  which  the  same  has  been  im- 
ported, may,  in  view  of  the  proviso  to  Par.  I  of  Sec.  Ill  of  the 
3 


48  IMPORTERS  FIRST  AID 

Tariff  that  "The  duty  shall  not,  however,  be  assessed  in  any  case 
upon  an  amount  less  than  the  entered  value,"  result  in  the 
assessment  of  duties  on  a  valuation  in  excess  of  the  actual  foreign 
market  value  of  the  merchandise  at  the  time  of  exportation  to 
the  United  States. 

Fourth — That  relief  from  the  payment  of  additional  duties 
for  undervaluation  cannot  be  granted  unless  the  undervaluation 
on  entry  was  due  to  a  manifest  clerical  error.  (Chap.  VII, 
Sec.  7.) 

Fifth — That  relief  from  the  payment  of  excessive  duties  on 
account  of  overvaluation  on  entry  cannot  be  granted  unless  such 
overvaluation  was  due  to  a  ''manifest  clerical  error"  within  the 
meaning  of  Paragraph  Y  of  Section  III  of  the  Tariff  Act  of 
October  3,  1913.     (Chap.  XXII,  Sec.  1.) 

As  the  term  "Manifest  Clerical  Error' ^  as  used 
in  the  tarii¥  has  been  interpreted  strictly,  having 
been  held  by  the  Board  of  United  States  General 
Appraisers  and  by  the  United  States  Court  of  Cus- 
toms Appeals  to  contemplate  only  such  an  error  as 
is  clearly  ^'manifest  on  the  face  of  the  papers/'  it 
becomes  a  matter  of  the  greatest  importance  that 
extraordinary  care  be  exercised  in  preparing  the 
entry  for  filing  with  the  Collector.  With  a  view, 
therefore,  of  aiding  the  importer,  or  his  Custom 
House  broker,  in  the  preparation  of  the  entry  and 
in  securing  the  greatest  possible  clarity  therein,  the 
following  formula  is  submitted.  It  will  be  observed 
that  it  follows  the  provisions  of  the  statute  closely 
and  is  so  arranged  as  to  show  each  successive  step 
in  its  regular  order.  The  next  step  will  be  con- 
stantly before  the  importer,  or  his  Custom  House 
broker,  preparing  the  entry  and  the  possibility  of 
omissions  and  clerical  error  will  be  greatly  reduced 
thereby.  However,  should  errors  unfortunately 
arise,  they  will  in  all  probability  become  manifest, 
and  as  such  subject  to  correction  and  relief  under 
Paragraphs  I  and  Y  of  Section  III  of  the  Act  of 


TPIE  ENTRY  49 

October  3, 1913.  (Chapter  VII,  Section  7.)   (Chap- 
ter XXII,  Section  1.) 

As  this  formula  so  prepared  will  contain  all 
necessary  information  bearing  on  the  importation, 
it  may  form  the  basis  of  the  Custom  House  entry 
by  extracting  therefrom  so  much  of  the  data  re- 
quired under  any  special  form  prescribed  by  the 
Secretary  of  the  Treasury  to  meet  the  requirements 
of  the  statute,  as  well  as  for  statistical  purposes,  or 
otherwise. 


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12 


DECLARATION  OF  AGENT,  PURCHASER,  OR  ULTIMATE  CONSIGNEE 
1  do  truly  itdmn  th*t 


presented  to  th*  Collector  of  Customs,  and  that  the  aaid  merchandise  was  imported  on  the  date  and  in  the  Tessel  or  eon- 
veyance  at  the  port  named  in  said  entry;  that  the  invoice  or  Invoices  arc  in  the  state  in  which  I  received  them,  except  as 
to  marginaj  notations;  that  I  have  not  received  and  do  not  know  of  the  existence  of  any  other  invoice,  writing,  paper,  or 
agreement  showing  a  different  price,  value,  or  description  of  the  said  merchandise,  and  that  if  at  any  time  herealter  I  dis- 
cover any  error  or  misstatement  in  the  invoice  or  invoicea  now  presented,  or  receive  any  information,  or  any  invoice,  paper, 
or  writing  showing  a  different  price,  cost,  or  value,  I  will  immediately  make  the  same  known  to  the  Collector  of  Customs 
at  the  port  of  entry;  and  I  further  declare,  if  this  declaration  is  executed  by  me  as  purchaser  or  ultimate  consignee,  that 
the  said  invoice  or  invoices  are  in  all  respects  correct  and  true  and  trolv  state  the  price  paid  or  to  be  paid  for  all  of  saiil 
merchandise  as  has  been  purchased  or  agreed  to  be  purchased;  and  if  this  declaration  is  exec 


of  the  statements  contained  therein  are  correct  and  true  to  the  best  of 
Signed  and  decland  to  btfon  ma 


executed  by  me  as  agent  that  all 
knowledge,  information,  and  belief. 


of  p«rioD  tisninc-l 


tD«pvtr  ColWetar  er  Notary  Public  ) 


or  porchutr'i  dMimrmiisa  U  hm«U4  at  er  ptisi  te  prntoutioa  ot  CDUjr.  Whta  tlsoed 


AFFIDAVIT  ON  ENTRY  OF  RETURNED  ASffiRICAN  PRODUCTS 


'(Par.  4*4.  A*t  Oct.  I.  l*ll.| 


1  do  solemnly,  sincerely,  and  truly  swear  (or  affirm)  that  the  articles  of  merchandise  described  i«i  this  entry  are,  to 
the  best  of  my  knowledge  and  belief,  truly  and  bona  fide  of  the  growth,  production,  or  manufacture  of  the  United  States; 
that  they  were  truly  exported  and  imported  as  therein  expressed;  that  they  are  returned  without  having  been  advanced 
in  value  or  improved  in  condition  by  any  process  of  manufacture  or  other  means;  and  that  no  drawback  or  allowanco 
has  been  paid  thereon,  or  any  part  thereof. 


Signed  and  ewom  (or  affirmed)  to  before  me  on.. 


191 


Deputy  ColhctOr  or  Notary  Publie. 


CHAPTER  VII 

THE  APPEAISEMENT 

The  Duty  of  the  Appraisers 

Sec.  1.  The  packages  designated  by  the  Collec- 
tor for  examination  having  been  duly  forwarded  to 
the  Appraiser,  that  officer  will  appraise  the  same, 
it  being  provided  by  Paragraph  K  of  Section  III 
of  the  Tariff  Act  of  October  3,  1913 : 

"That  it  shall  be  the  duty  of  the  appraisers  of  the  United 
States,  and  every  of  them,  and  every  person  who  shall  act  as  such 
appraiser,  or  of  the  collector,  as  the  case  may  be,  by  all  reason- 
able ways  and  means  in  his  or  their  power  to  ascertain,  estimate, 
and  appraise  (any  invoice  or  affidavit  thereto  or  statement  of 
cost,  or  of  cost  of  production  to  the  contrary  notwithstanding) 
the  actual  market  value  and  wholesale  price  of  the  merchandise 
at  the  time  of  exportation  to  the  United  States,  in  the  principal 
markets  of  the  country  whence  the  same  has  been  imported,  and 
the  number  of  yards,  parcels,  or  quantities,  and  actual  market 
value  or  wholesale  price  of  every  one  of  them,  as  the  case  may 
require." 

Defieiency  in  Examination  Packages 

Sec.  2.  If  the  examination  of  the  packages  sub- 
mitted to  the  appraising  officer  discloses  a  shortage, 
it  is  provided  by  Section  2921  of  the  Revised  Stat- 
utes that : 

"If,  on  the  opening  of  any  package,  a  deficiency  of  any  article 
shall  be  found,  on  examination  by  the  appraisers,  the  same  shall 
be  certified  to  the  collector  on  the  invoice,  and  an  allowance  for 
the  same  be  made  in  estimating  the  duties.'* 

60 


THE  APPRAISEMENT  51 

Goods  in  Excess 

Sec.  S.  If  the  examination  discloses  goods  in  ex- 
cess of  entered  quantities,  the  value  thereof  may, 
in  the  absence  of  fraud,  be  added  to  the  entry  in  ac- 
cordance with  the  provisions  of  Section  2901  of  the 
Revised  Statutes  heretofore  cited.  (Chapter  VI, 
Section  7.) 

Rules  for  Appraisement 

Sec.  4.  Under  Section  2949  of  the  Revised  Stat- 
utes it  is  furthermore  provided  that : 

"The  Secretary  of  the  Treasury  from  time  to  time  shall  estab- 
lish such  rules  and  regulations,  not  inconsistent  with  the  laws 
of  the  United  States,  to  secure  a  just,  faithful,  and  impartial 
appraisal  of  all  merchandise  imported  into  the  United  States, 
and  just  and  proper  entries  of  such  actual  market  value  or 
wholesale  price  thereof,  and  of  the  square  yards,  parcels,  or  other 
quantities,  as  the  case  may  require,  and  of  sucli  actual  market 
value  or  wholesale  price  of  each  of  them.  The  Secretary  of  the 
Treasury  shall  report  all  such  rules  and  regulations,  with  the 
reasons  therefor,  to  the  next  session  of  Congress." 

Functions  of  Customs  Officers 

Sec.  5.  As  has  been  heretofore  stated,  the  Col- 
lector of  Customs  is  the  chief  administrative  officer 
of  the  port.  At  some  of  the  larger  ports,  however, 
a  Surveyor  is  provided  for  to  superintend  the  un- 
lading of  merchandise  from  the  importing  vessel 
and  to  weigh,  measure  or  gauge  such  imported  mer- 
chandise as  requires  weighing,  measuring  or  gaug- 
ing under  the  law.     (Revised  Statutes,  2627.) 

An  Appraiser  of  Merchandise  is  provided  for  to 
appraise  imported  merchandise.  (Paragraph  K, 
Section  III,  Act  of  October  3,  1913.) 

A  Naval  Officer  is  also  provided  for  at  some  of 
the  larger  ports,  who  by  law  acts  jointly  with  the 
Collector  as  to  some  matters,  but  whose  chief  fmic- 


52  IMPOETEES  FIEST  AID 

tions  are  those  of  an  Auditor  for  the  port.  (Re- 
vised Statutes,  2626.) 

Bulky  goods  are  generally  weighed,  measured  or 
gauged  on  the  docks,  and  it  is  therefore  as  to  the 
smaller  packages  that  are  sent  to  the  Appraisers' 
stores  for  examination  and  appraisement  that  the 
Appraiser  is  called  upon  to  exercise  the  functions 
conferred  upon  him  by  Paragraph  K  of  Section 
III  of  the  Tariff  Act  of  October  3,  1913,  to  ascer- 
tain the  number  of  yards,  parcels  or  quantities. 
(Chapter  VII,  Section  1.) 

By  the  express  terms  of  Paragraph  K  referred 
to,  it  is  also  his  function  ^Ho  ascertain,  estimate 
and  appraise  the  actual  market  value  and  wholesale 
price  of  the  merchandise  at  the  time  of  exportation 
to  the  United  States,  in  the  principal  markets  of 
the  country  whence  the  same  has  been  imported. ' ' 

Market  Value 

Sec.  6.  The  actual  market  value  and  wholesale 
price  is  the  price  in  the  standard  money  of  account 
in  the  principal  markets  of  the  country  whence  the 
merchandise  has  been  imported,  unless  actually 
paid  for  or  agreed  to  be  paid  for  in  a  different  cur- 
rency, in  which  case  the  appraisement  should  be 
made  in  that  currency.  This  price  is  the  unit  or 
per  se  value  of  the  goods,  and  does  not  include  the 
value  of  cartons,  cases,  crates,  boxes,  sacks,  casks, 
barrels,  hogsheads,  bottles,  jars,  demijohns,  car- 
boys and  other  containers  or  coverings,  specified  in 
Paragraplis  D  and  R  of  Section  III  of  the  tariff,  as 
decided  in  United  States  vs.  Spingarn  (5  Court  of 
Customs  Appeals,  2,  T.  D.  34002). 


THE  APPRAISEMENT  53 

Appraised  Value 

Sec.  7.  If  the  appraised  value  so  ascertained  by 
the  appraising  officer  exceeds  the  value  declared  in 
the  entry,  it  is  provided  by  Paragraph  I  of  Section 
IILof  the  Tariff  Act  of  October  3, 1913,  that: 

"If  the  appraised  value  of  any  article  of  imported  merchandise 
subject  to  an  ad  valorem  duty  or  to  a  duty  based  upon  or  regu- 
lated in  any  manner  by  the  value  thereof,  shall  exceed  the  value 
declared  in  the  entry,  there  shall  be  levied,  collected,  and  paid, 
in  addition  to  the  duties  imposed  by  law  on  such  merchandise, 
an  additional  duttj  of  1  per  centum  of  the  total  appraised  value 
thereof  for  each  1  per  centum  that  such  appraised  value  exceeds 
the  value  declared  in  the  entry:  Provided,  That  the  additional 
duties  shall  only  apply  to  the  particular  article  or  articles  in  each 
invoice  that  are  so  undervalued,  and  shall  not  be  imposed  upon 
any  article  upon  which  the  amount  of  duty  imposed  by  law  on 
account  of  the  appraised  value  does  not  exceed  the  amoimt  of 
duty  that  would  be  imposed  if  the  appraised  value  did  not  exceed 
the  entered  value,  and  shall  be  limited  to  75  per  centum  of  the 
appraised  value  of  such  article  or  articles.  Such  additional 
duties  shall  not  be  construed  to  be  penal,  and  shall  not  be  re- 
mitted nor  payment  thereof  in  any  way  avoided  except  in  cases 
arising  from  a  manifest  clerical  error,  nor  shall  they  be  refunded 
in  case  of  exportation  of  the  merchandise,  or  on  any  other  ac- 
count, nor  shall  they  be  subject  to  the  benefit  of  drawback: 
Provided,  That  if  the  appraised  value  of  any  merchandise  shall 
exceed  the  value  declared  in  the  entry  by  more  than  75  per 
centum,  except  when  arising  from  a  manifest  clerical  error,  such 
entry  shall  be  held  to  be  presumptively  fraudulent,  and  the  col- 
lector of  customs  shall  seize  such  merchandise  and  proceed  as  in 
case  of  forfeiture  for  violation  of  the  customs  laws,  and  in  any 
legal  proceeding  other  than  a  criminal  prosecution  that  may 
result  from  such  seizure,  the  undervaluation  as  shown  by  the 
appraisal  shall  be  presumptive  evidence  of  fraud,  and  the  burden 
of  proof  shall  be  on  the  claimant  to  rebut  the  same,  and  forfeit- 
ure shall  be  adjudged  unless  he  shall  rebut  such  presumption  of 
fraudulent  intent  by  sufficient  evidence.  The  forfeiture  pro- 
vided for  in  this  section  shall  apply  to  the  whole  of  the  merchan- 
dise or  the  value  thereof  in  the  case  or  package  containing  the 
particular  article  or  articles  in  each  invoice  which  are  under- 
valued: Provided  further.  That  all  additional  duties,  penalties, 
or  forfeitures  applicable  to  merchandise  entered  by  a  duly  certi- 


54  IMPORTERS  FIRST  AID 

fied  invoice  shall  be  alike  applicable  to  merchandise  entered  by 
a  pro  forma  invoice  or  statenient  in  the  form  of  an  invoice,  and 
no  forfeiture  or  disability  of  any  kind  incurred  under  the  pro- 
visions of  this  section  shall  be  remitted  or  mitigated  by  the  Sec- 
retary of  the  Treasury." 

Appeal  to  Reappraisement 

Sec.  8.  By  Paragraph  M  of  Section  III  of  the 
Tariff  Act  of  October  3,  1913,  it  is  provided: 

"That  the  appraiser  shall  revise  and  correct  the  reports  of  the 
assistant  appraisers  as  he  may  judge  proper,  and  the  appraiser, 
or,  at  ports  where  there  is  no  appraiser,  the  person  acting  as 
such,  shall  report  to  the  collector  his  decision  as  to  the  value  of 
the  merchandise  appraised.  At  ports  where  there  is  no  appraiser 
the  certificate  of  the  customs  officer  to  whom  is  committed  the 
estimating  and  collection  of  duties,  of  the  dutiable  value  of  any 
merchandise  required  to  be  appraised,  shall  be  deemed  and  taken 
to  be  the  appraisement  of  such  merchandise.  If  the  collector 
shall  deem  the  appraisement  of  any  imported  merchandise  too 
low,  he  may,  within  sixty  days  thereafter,  appeal  to  reappraise- 
ment, which  shall  be  made  by  one  of  the  general  appraisers,  or 
if  the  importer,  owner,  agent,  or  consignee  of  such  merchandise 
shall  deem  the  appraisement  thereof  too  high,  and  shall  have 
complied  with  the  requirements  of  law  with  respect  to  the  entry 
and  appraisement  of  merchandise,  he  may  within  ten  days  there- 
after appeal  for  reappraisement  by  giving  notice  thereof  to  the 
collector  in  writing.  Such  appeal  shall  be  deemed  to  be  finally 
abandoned  and  waived  unless  within  two  days  from  the  date  of 
filing  thereof  the  person  who  filed  such  notice  shall  deposit  with 
the  collector  of  customs  a  fee  of  $1  for  each  entry.  Such  fee 
shall  be  deposited  and  accounted  for  as  miscellaneous  receipts, 
and  in  case  the  appeal  in  connection  with  which  such  fee  was 
deposited  shall  be  finally  sustained,  in  whole  or  in  part,  such  fee 
shall  be  refunded  to  the  importer,  with  the  duties  found  to  be 
collected  in  excess,  from  the  appropriation  for  the  refund  to  im- 
porters of  excess  of  deposits.  The  decision  of  the  general 
appraiser  in  cases  of  reappraisement  shall  be  final  and  conclu- 
sive as  to  the  dutiable  value  of  such  merchandise  against  all 
parties  interested  therein,  unless  the  importer,  owner,  consignee, 
or  agent  of  the  merchandise  shall  deem  the  reappraisement  of 
the  merchandise  too  high,  and  shall,  within  five  days  thereafter, 
give  notice  to  the  collector,  in  writing,  of  an  appeal,  or  unless 
the  collector  shall  deem  the  reappraisement  of  the  merchandise 


THE  APPRAISEMENT  55 

too  low,  and  shall  within  ten  days  thereafter  appeal  for  reap- 
praisement ;  in  either  case  the  collector  shall  transmit  the  invoice 
and  all  the  papers  appertaining  thereto  to  the  board  of  nine 
general  appraisers,  to  be  by  rule  thereof  duly  assigned  for  deter- 
mination. In  such  cases  the  general  appraiser  and  boards  of 
general  appraisers  shall  proceed  by  all  reasonable  ways  and 
means  in  their  power  to  ascertain,  estimate,  and  determine  the 
dutiable  value  of  the  imported  merchandise,  and  in  so  doing  may 
exercise  both  judicial  and  inquisitorial  functions.  In  such  cases 
the  general  appraisers  and  the  boards  of  general  appraisers  shall 
give  reasonable  notice  to  the  importer  and  the  proper  repre- 
sentative of  the  Government  of  the  time  and  place  of  each  and 
every  hearing  at  which  the  parties  or  their  attorneys  shall  have 
opportunity  to  introduce  evidence  and  to  hear  and  cross-examine 
the  witnesses  for  the  other  party,  and  to  inspect  all  sami)les  and 
all  documentary  evidence  or  other  papers  offered.  Affidavits  of 
persons  whose  attendance  cannot  be  procured  may  be  admitted 
in  the  discretion  of  the  general  appraiser  or  board  of  general 
appraisers.  The  decision  of  the  appraiser,  or  the  person  acting 
as  such  (in  case  where  no  objection  is  made  thereto,  either  by 
the  collector  or  by  the  importer,  owner,  consignee,  or  agent),  or 
the  single  general  appraiser  in  case  of  no  appeal,  or  of  the  board 
of  three  general  appraisers,  in  all  reappraisement  cases,  shall  be 
final  and  conclusive  against  all  parties,  and  shall  not  be  subject 
to  review  in  any  manner  for  any  cause  in  any  tribunal  or  court, 
and  the  collector  or  the  person  acting  as  such  shall  ascertain,  fix, 
and  liquidate  the  rate  and  amount  of  the  duties  to  be  paid  on 
such  merchandise,  and  the  dutiable  costs  and  charges  thereon, 
according  to  law;  and  no  reappraisement  or  re-reappraisement 
shall  be  considered  invalid  because  of  the  absence  of  the  mer- 
chandise or  samples  thereof  before  the  officer  or  officers  making 
the  same,  where  no  party  in  interest  had  demanded  the  inspec- 
tion of  such  merchandise  or  samples,  and  where  the  merchandise 
or  samples  were  reasonably  accessible  for  inspection." 

Should  the  appraised  value  of  any  article  of  im- 
ported merchandise  as  appraised  b}'  the  Apprais- 
ing Officer  exceed  the  value  declared  in  the  entry, 
the  Collector  of  Customs  will  promptly  notify  the 
importer  to  that  effect  in  order  that  he  may  avail 
himself  of  the  privilege  of  filing  an  appeal  for  re- 
appraisement. (Article  585,  Customs  Regulations, 
1915.) 


56  IMPORTERS  FIRST  AID 

The  appeal  to  reappraisement  so  authorized  is 
an  appeal  from  the  finding  of  the  appraising  offi- 
cer as  to  the  foreign  market  value  of  the  merchan- 
dise. It  should  not  include  other  issues,  but  shouH 
be  confined  solely  to  the  question  of  the  actual  unit 
or  per  se  foreign  market  value  and  wholesale  price 
of  the  merchandise  in  controversy  at  the  time  of 
exportation  to  the  United  States  in  the  principal 
markets  of  the  country  whence  the  same  has  been 
imported. 

Average  Price 

Sec.  9.  In  regard  to  merchandise  invoiced  at  an 
average  price,  it  is  provided  by  Section  2910  of  the 
Revised  Statutes  that : 

"When  merchandise  of  the  same  material  or  description,  but 
of  different  values,  is  invoiced  at  an  average  price,  and  not  other- 
wise provided  for,  the  duty  shall  be  assessed  upon  the  whole 
invoice  at  the  rate  to  which  the  highest  valued  goods  in  such 
invoice  are  subject.'^ 

By  Section  2911  of  the  Revised  Statutes  it  is  also 
provided  that : 

"Whenever  articles  composed  wholly,  or  in  part,  of  wool  or 
cotton,  of  similar  kind,  but  different  quality,  are  found  in  the 
same  package,  charged  at  an  average  price,  it  shall  be  the  duty 
of  the  appraisers  to  adopt  the  value  of  the  best  article  contained 
in  such  package,  and  so  charged,  as  the  average  value  of  the 
whole.'' 

Statement  of  Cost  of  Consigned  Merchandise 

Sp:c.  10.  In  regard  to  merchandise  consigned  for 
sale,  it  is  provided  by  Paragraph  J  of  Section  III 
of  the  Tariff  Act  of  October  3,  1913 : 

"That  when  merchandise  entered  for  customs  duty  has  been 
consigned  for  sale  by  or  on  account  of  the  manufacturer  thereof, 
to  a  person,  agent,  partner,  or  consignee  in  the  United  States, 
such  person,  agent,  partner,  or  consignee  shall,  at  the  time  of  the 


THE  APPRAISEMENT  57 

entry  of  such  merchandise,  present  to  the  collector  of  customs  at 
the  port  where  such  entry  is  made,  as  a  part  of  such  entry,  and 
in  addition  to  the  certified  invoice  or  statement  in  the  form  of 
an  invoice  required  by  law,  a  statement  signed  by  such  manufac- 
turer, declaring  the  cost  of  production  of  such  merchandise,  such 
cost  to  include  all  the  elements  of  cost  as  stated  in  paragraph  L 
of  this  Act.  When  mercliandise  entered  for  customs  duty  has 
been  consigned  for  sale  by  or  on  account  of  a  person  other  than 
the  manufacturer  of  such  merchandise},  to  a  person,  agent,  part- 
ner, or  consignee  in  the  United  States,  such  person,  agent,  part- 
ner, or  consignee  shall  at  the  time  of  the  entry  of  such  merchan- 
dise present  to  the  collector  of  customs  at  the  port  where  such 
entry  is  made,  as  a  part  of  such  entry,  a  statement  signed  by 
the  consignor  thereof,  declaring  that  the  merchandise  was  actu- 
ally purchased  by  him  or  for  his  account,  and  showing  the  time 
when,  the  place  where,  and  from  whom  he  purchased  the  mer- 
chandise, and  in  detail  the  price  he  paid  for  the  same :  Provided, 
That  the  statements  required  by  this  section  shall  be  made  in 
triplicate,  and  shall  bear  the  attestation  of  the  consular  officer  of 
the  United  States  resident  within  the  consular  district  wherein 
the  merchandise  was  manufactured,  if  consigned  by  the  manu- 
facturer or  for  his  account,  or  from  whence  it  was  imported 
when  consigned  by  a  person  other  than  the  manufacturer,  one 
copy  thereof  to  be  delivered  to  the  person  making  the  statement, 
one  copy  to  be  transmitted  with  the  triplicate  invoice  of  the 
merchandise  to  the  collector  of  the  port  in  the  United  States  to 
which  the  merchandise  is  consigned,  and  the  remaining  copy  to 
be  filed  in  the  consulate." 

Appraisement   Where  no  Open  Foreign  Market 
Value  Exists 

Sec.  11.     It  is  also  provided  under  Paragraph  L 
of  Section  III  of  the  Act  of  October  3,  1913 : 

"That  when  the  actual  market  value,  as  defined  by  law,  of  any 

article  of  imported  merchandise,  wholly  or  partly  manufactured 
and  subject  to  an  ad  valorem  duty,  or  to  a  duty  based  in  whole 
or  in  part  on  value,  can  not  be  ascertained  to  the  satisfaction 
of  the  appraising  officer,  such  officer  shall  use  all  available  means 
in  his  power  to  ascertain  the  cost  of  production  of  such  mer- 
chandise at  the  time  of  exportation  to  the  United  States,  and  at 
the  place  of  manufacture,  such  cost  of  production  to  include  the 
cost  of  materials  and  of  fabrication,  and  all  general  expenses  to 
be  estimated  at  not  less  than  10  per  centum,  covering  each  and 


58  IMPOKTERS  FIRST  AID 

every  outlay  of  whatsoever  nature  incident  to  such  production, 
together  with  the  expense  of  preparing  and  putting  up  such 
merchandise  ready  for  shipment,  and  an  addition  of  not  less 
than  8  nor  more  than  50  per  centum  upon  the  total  cost  as  thus 
ascertained;  and  in  no  case  shall  such  merchandise  be  appraised 
upon  original  appraisal  or  reappraisement  at  less  than  the  total 
cost  of  production  as  thus  ascertained.  The  actual  market  value 
or  wholesale  price,  as  defined  by  law,  of  any  imported  merchan- 
dise which  is  consigned  for  sale  in  the  United  States,  or  which 
is  sold  for  exportation  to  the  United  States,  and  which  is  not 
actually  sold  or  freely  offered  for  sale  in  usual  wholesale  quan- 
tities in  the  open  market  of  the  country  of  exportation  to  all 
purchasers,  shall  not  in  any  case  be  appraised  at  less  than  the 
wholesale  price  at  which  such  or  similar  imported  merchandise 
is  actually  sold  or  freely  offered  for  sale  in  usual  wholesale  quan- 
tities in  the  United  States  in  the  open  market,  due  allowance  by 
deduction  being  made  for  estimated  duties  thereon,  cost  of  trans- 
portation, insurance  and  other  necessary  expenses  from  the  place 
of  shipment  to  the  place  of  delivery,  and  a  commission  not  ex- 
ceeding 6  per  centum,  if  any  has  been  paid  or  contracted  to  be 
paid  on  consigned  goods,  or  profits  not  to  exceed  8  per  centum 
and  a  reasonable  allowance  for  general  expenses  (not  to  exceed 
8  per  centum)  on  purchased  goods. 

Entry  hy  Appraisement 

Sec.  12.  Under  Paragraph  E  of  Section  III  of 
the  Tariff  Act  of  October  3,  1913,  ^^No  importation 
of  any  merchandise  exceeding  $100.00  in  value  shall 
be  admitted  to  entry  without  the  production  of  a 
duly  certified  invoice  thereof  as  required  by  law." 

An  exception  is  made  by  said  Paragraph  E  as  to 
^^ personal  effects  accompanying  the  passenger." 
(Chapter  II,  Section  1.) 

A  further  exception  is  made  by  Section  2788  of 
the  Revised  Statutes,  which  provides  that : 

"Where  the  particulars  of  any  merchandise  are  unknown,  in 
lieu  of  the  entry  prescribed  by  section  twenty-seven  hundred  and 
eighty-five,  an  entry  thereof  shall  be  made  and  received  accord- 
ing to  the  circumstances  of  the  case ;  the  party  making  the  same 
declaring  upon  oath  all  that  he  knows  or  believes  concerning  the 


THE  APPRAISEMENT  59 

quality  and  particulars  of  the  merchandise,  and  that  he  has  no 
other  knowledge  or  information  concerning  the  same." 

Under  this  may  be  classed,  as  a  general  rule,  per- 
sonal and  household  effects  used  abroad,  gifts,  be- 
quests, etc.,  for  which  from  the  very  nature  of  the 
shipment  it  will  be  impracticable  to  obtain  an  in- 
voice or  statement  of  value  from  abroad. 

In  this  connection  it  is  also  provided  by  Section 
2789  of  the  Revised  Statutes  that: 

"Whenever  an  entry  of  merchandise  is  imperfect,  for  want  of 
invoices,  bills  of  lading,  or  for  any  other  cause,  the  collector 
shall  take  the  merchandise  into  his  custody,  until  the  quantity, 
or  value  thereof,  as  the  case  may  require,  can  be  ascertained." 

Merchandise  Damaged  on  Voyage  of  Importation. 

Sec.  13.  Another  exception  is  made  as  to  goods 
damaged  during  the  voyage  of  importation,  it  be- 
ing provided  by  Section  2926  of  the  Revised  Stat- 
utes that : 

"All  merchandise,  of  which  incomplete  entry  has  been  made, 
or  an  entry  without  the  specification  of  particulars,  whether  for 
want  of  the  original  invoice,  or  for  any  other  cause,  or  which  has 
received  damaf/e  during  the  voyage,  shall  be  conveyed  to  some 
warehouse  or  storehouse  to  be  designated  by  the  collector,  in  the 
parcels  or  packages  containing  the  same,  there  to  remain  with 
due  and  reasonable  care,  at  the  expense  and  risk  of  the  owner 
or  consignee,  under  the  care  of  some  proper  officer,  until  the 
particulars,  cost,  or  value,  as  the  case  may  require,  shall  have 
been  ascertained,  whether  by  the  exhibition  of  the  original  in- 
voice thereof,  or  by  appraisement,  at  the  option  of  the  owner, 
importer,  or  consignee;  and  until  the  duties  thereon  shall  have 
been  paid,  or  secured  to  be  paid,  and  a  permit  granted  by  the 
collector  for  the  delivery  thereof." 

Merchandise  Taken  from  a  Wreck 

Sec.  14.  An  exception  is  also  made  as  to  mer- 
chandise taken  from  a  wreck,  it  being  provided  by 
Section  2928  of  the  Revised  Statutes  that : 


60  IMPORTERS  FIRST  AID 

"Before  any  merchandise  which  may  be  taken  from  any  wreck 
shall  be  admitted  to  an  entry,  the  same  shall  be  appraised;  and 
the  same  proceedings  shall  be  ordered  and  executed  in  all  cases 
where  a  reduction  of  duties  shall  be  claimed  on  account  of  dam- 
age which  any  merchandise  shall  have  sustainied  in  the  course  of 
the  voyage;  and  in  all  cases  where  the  owner,  importer,  con- 
signee, or  agent  shall  be  dissatisfied  with  such  appraisement,  he 
shall  be  entitled  to  the  privileges  of  appeal  as  provided  for  in  this 
Title." 


CHAPTER   VIII 

THE  LIQUIDATION   OF   THE  ENTRY 

The  Collector  to  Liquidate  the  Entry 

Sec.  1.  In  the  absence  of  an  appeal  for  reap- 
praisement  from  the  findings  of  the  local  apprais- 
ing officer,  or  after  a  final  reappraisement  by  a 
single  general  appraiser,  or  a  re- reappraisement  by 
a  board  of  three  general  appraisers,  the  Collector 
of  Customs  for  the  port,  or  the  person  acting  as 
such,  having  before  him  the  duplicate  copy  of  the 
invoice ;  the  entry  based  thereon ;  the  official  return 
of  the  weigher,  measurer  or  ganger,  as  the  case  may 
be,  showing  quantities  landed  from  the  importing 
vessel;  the  official  report  of  the  appraising  officer 
as  to  the  number  of  yards,  parcels  or  quantities 
and  the  actual  market  value  or  wholesale  price  of 
every  of  them,  as  the  case  may  require;  together 
with  any  other  data  pertaining  to  the  merchandise 
as  the  law  or  the  regulations  of  the  Secretary  of  the 
Treasury  may  demand : 

"Shall  ascertain,  fix,  and  liquidate  the  rate  and  amount  of  the 
duties  to  be  paid  on  such  merchandise,  and  the  dutiable  costs 
and  charges  thereon,  according  to  law/'  (Paragraph  M,  Section 
III,  Act  of  Octobers,  1913.) 

This  ascertainment  by  the  Collector  of  the  total 
duties  chargeable  on  the  merchandise  covered  by 
the  entry  is  designated  his  ''liquidation  of  the 
duties,"  also  his  ''liquidation  of  the  entry/' 

It  is  accordingly  provided  by  Paragraph  N  of 
Section  III  of  theTarife  Act  of  October  3,  1913: 

61 


G2  IMPORTERS  FIRST  AID 

"That  the  decision  of  the  collector  as  to  the  rate  and  amount 
of  duties  chargeable  upon  imported  merchandise,  or  upon  mer- 
chandise on  which  duty  shall  have  been  assessed,  including  all 
dutiable  costs  and  charges,  and  as  to  all  fees  and  exactions  of 
whatever  character  (except  duties  on  tonnage),  shall  be  final  and 
conclusive  against  all  persons  interested  therein,  unless  the 
owner,  importer,  consignee,  or  agent  of  such  merchandise,  or 
the  person  paying  such  fees,  charges,  and  exactions  other  than 
duties,  shall,  within  thirty  days  after  but  not  before  such  ascer- 
tainment and  liquidation  of  duties,  as  well  in  cases  of  mer- 
chandise entered  in  bond  as  for  consumption,  or  within  fifteen 
days  after  the  payment  of  such  fees,  charges,  and  exactions,  if 
dissatisfied  with  such  decision  imposing  a  higher  rate  of  duty, 
or  a  greater  charge,  fee,  or. exaction,  than  he  shall  claim  to  be 
legally  payable,  file  a  protest  or  protests  in  writing  with  the  col- 
lector, setting  forth  therein  distinctly  and  specifically,  and  in 
respect  to  such  entry  or  payment,  the  reasons  for  his  objections 
thereto,  and  if  the  merchandise  is  entered  for  consumption  shall 
pay  the  full  amount  of  the  duties  and  charges  ascertained  to  be 
due  thereon.  Such  protest  shall  be  deemed  to  be  finally  aban- 
doned and  waived  unless  within  thirty  days  from  the  date  of 
filing  thereof  the  person  who  filed  such  notice  or  protest  shall 
have  deposited  with  the  collector  of  customs  a  fee  of  $1  with 
respect  to  each  protest.  Such  fee  shall  be  deposited  and  ac- 
counted for  as  miscellaneous  receipts,  and  in  case  the  protest  in 
connection  with  which  such  fee  was  deposited  shall  be  finally 
sustained  in  whole  or  in  part,  such  fee  shall  be  refunded  to  the 
importer,  with  the  duties  found  to  be  collected  in  excess,  from 
the  appropriation  for  the  refund  to  importers  of  excess  of  de- 
posits. No  agreement  for  a  contingent  fee  in  respect  to  recovery 
or  refund  under  protest  shall  be  lawful.  Compliance  with  this 
provision  shall  be  a  condition  precedent  to  the  validity  of  the 
protest  and  to  any  refund  thereunder,  and  a  violation  of  this 
provision  shall  be  punishable  by  a  fine  not  exceeding  $500  or 
imprisonment  for  not  more  than  one  year,  or  both.'' 

"Upon  such  payment  of  duties,  protest,  and  deposit  of  protest 
fee,  the  collector  shall  transmit  the  invoice  and  all  the  papers 
and  exhibits  connected  therewith  to  the  board  of  nine  general 
appraisers,  for  due  assignment  and  determination  as  provided 
by  law;  such  determination  shall  be  final  and  conclusive  upon 
all  persons  interested  therein,  and  the  record  shall  be  transmitted 
to  the  proper  collector  or  person  acting  as  sucli,  who  shall 
liquidate  the  entry  accordingly,  except  in  cases  where  an  appeal 
shall  be  filed  in  the  United  States  Court  of  Customs  Appeals 
within  the  time  and  in  the  manner  provided  for  by  law." 


THE  LIQUIDATION  OF  THE  ENTRY       63 

While  the  law  thus  contemplates  that  it  shall  be 
the  function  of  the  Collector  to  determine  the  rate 
and  amount  of  duties  chargeable  upon  imported 
merchandise,  including  all  dtiitahle  costs  and 
charges,  it  has  been  found  convenient  as  a  matter 
of  efficient  customs  administration  to  have  the  ap- 
praising officer  in  the  course  of  his  examination 
and  appraisement  of  the  merchandise,  designate  on 
the  invoice  the  particular  character  of  the  mer- 
chandise and  its  probable  classification  under  the 
respective  schedules  and  paragraphs  of  the  tariff, 
also  as  to  the  dutiable  or  non-dutiable  nature  of  the 
charges  and  the  correctness  thereof.  This  informa- 
tion, although  generally  accepted  by  the  Collector, 
is  advisory  only,  and  not  binding  upon  the  Collec- 
tor, who  is  free  to  follow  or  to  reject  it  in  reaching 
his  decision  as  to  the  rate  and  amount  of  the  duties 
chargeable  on  the  merchandise  imported.  (United 
States  vs.  Spingarn,  T.  D.  34002.) 

Increased  Duties 

Sec.  2.  If  the  total  amount  of  duties  so  ascer- 
tained by  the  Collector  to  be  chargeable  against  the 
entry  on  the  final  liquidation  of  the  duties  exceeds 
the  sum  deposited  as  estimated  duties  at  the  time  of 
the  filing  of  the  entry,  the  Collector  of  Customs  will 
call  upon  the  importer  to  pay  the  further  sum  due, 
generally  called  ** Increased  duties." 

Excess  of  Peposits 

Sec.  3.  If  the  amount  ascertained  on  final  liqui- 
dation to  be  chargeable  is  less  than  the  sum  depos- 
ited as  estimated  duties  at  the  time  of  the  filing  of 
the  entry,  the  Collector  will  refund  the  amount  so 


64  IMPOETERS  FIRST  AID 

deposited  in  excess  as  an  ^^ Excess  of  Deposit,"  in 
pursuance  of  the  provisions  of  Paragraph  Y  of 
Section  III  of  the  Act  of  October  3,  1913,  and  the 
regulations  of  the  Secretary  of  the  Treasury  pre- 
scribed thereunder.    (Chapter  XXIII,  Section  4.) 

Date  of  Liquidation 

Sec.  4.  When  the  entry  has  been  finally  liqui- 
dated by  the  Collector  it  is  the  practice  to  post  the 
date  thereof  in  a  conspicuous  place  in  the  custom 
house  for  the  information  of  importers,  and  it  is 
from  the  date  so  posted  that  the  thirty  days  within 
which  protest  may  be  filed  begin  to  run.  (Article 
615,  Customs  Regulations,  1915.) 

Protest 

Sec.  5.  If  the  importer  is  dissatisfied  with  the 
rate  and  amount  of  the  duties  so  ascertained  by  the 
Collector,  it  is  his  privilege  to  protest  in  writing,  as 
provided  for  by  Paragraph  N  of  Section  III  of  the 
Tariff  Act  of  October  3,  1913.  He  may  likewise  so 
protest  under  Paragraph  N  against  the  appraising 
officer's  appraisement  of  the  merchandise  if  satis- 
fied that  the  appraising  officer  in  determining  the 
foreign  market  value  of  the  merchandise  has  pro- 
ceeded contrary  to  law.  (United  States  vs.  Passa- 
vant,  169U.  S.'l6.) 

No  hard  and  fast  rule  is  laid  down  as  to  the  spe- 
cific form  of  the  protest.  It  is  essential,  however, 
that  it  comply  with  the  provisions  of  the  statute : 

First — That  it  be  in  writing. 

Second — That  it  be  addressed  to  the  collector  of  customs  at 
the  port  wh3re  the  entry  has  been  liquidated. 

Third — That  it  be  filed  within  30  days  after  liquidation  of  the 
entry,  but  not  before. 

Fourth — That  it  apply  only  to  claims  for  lower  rates  of  duty. 


THE  LIQUIDATION  OF  THE  ENTRY       65 

Fifth — That  it  distinctly  and  specifically  state  the  reasons  for 
the  objections  to  the  assessments  as  made  by  the  collector,  point- 
ing out  the  rate,  and  paragraph  of  the  tariff  under  which  it  is 
claimed  duties  should  have  been  assessed. 

Sixth — That  the  full  amount  of  the  liquidated  duties  must  be 
paid. 

Seventh — That  a  fee  of  $1.00  must  be  deposited  with  the  col- 
lector within  30  days  after  the  filing  of  the  protest. 

(Chapter  VHI,  Section  I.) 

Finality  of  the  Liquidation 

Sec.  6.  In  the  absence  of  an  appeal  to  reap- 
praisement  under  Paragraph  M  or  of  an  appeal  by 
protest  under  Paragraph  N  of  Section  III  of  the 
Act  of  October  3,  1913,  the  appraisement  as  made 
by  the  appraising  officer  and  the  liquidation  of  the 
duties  as  determined  by  the  Collector  have  become 
final  and  conclusive  against  all  persons  interested 
therein,  and  the  correctness  thereof  cannot  be  ques- 
tioned subsequently  in  any  court  of  law.  (Louis- 
ville Pillow  Company  vs.  United  States,  U.  S.  Cir- 
cuit Court  of  Appeals,  Sixth  Circuit,  March  6, 1906, 
T.  D.  27260;  United  States  vs.  Tiffany,  U.  S.  Cir- 
cuit Court  of  Appeals,  Second  Circuit,  December 
5, 1906,  T.  D.  27754.) 


CHAPTER  IX 

BOARD  OF  U.  S.  GENERAL  APPRAISERS 

Functions  of  the  Board  of  Z7.  S,  General  Appraisers 

Sec.  1.  By  Subsection  12  of  Section  28  of  the 
Tariff  Act  of  August  5, 1909,  it  is  provided : 

"That  there  shall  be  appointed  by  the  President,  by  and  with 
the  advice  and  consent  of  the  Senate,  nine  general  appraisers  of 
merchandise.  Not  more  than  five  of  such  general  appraisers 
shall  be  appointed  from  the  same  political  party.  They  shall 
not  be  engaged  in  any  other  business,  avocation,  or  employment. 
That  the  office  of  said  general  appraisers  shall  be  at  the  port  of 
New  York,  and  three  of  them  shall  be  on  duty  at  that  port  daily 
as  a  board  of  general  appraisers. 

"All  of  the  general  appraisers  of  merchandise  heretofore  or 
hereafter  appointed  under  the  authority  of  said  Act  shall  hold 
their  office  during  good  behavior,  but  may,  after  due  hearing, 
be  removed  by  the  President  for  the  following  causes,  and  no 
other :     Neglect  of  duty,  malfeasance  in  office,  or  inefficiency. 

"That  hereafter  the  salary  of  each  of  the  general  appraisers  of 
merchandise  shall  be  at  the  rate  of  nine  thousand  dollars  per 
annum. 

"That  the  boards  of  general  appraisers  and  the  members 
thereof  shall  have  and  possess  all  the  powers  of  a  circuit  court 
of  the  United  States  in  preserving  order,  compelling  the  attend- 
ance of  witnesses,  and  the  production  of  evidence,  and  in  punish- 
ing for  contempt. 

"All  notices  in  writing  to  collectors  of  dissatisfaction  of  any 
decision  thereof,  as  to  the  rate  or  amount  of  duties  chargeable 
upon  imported  merchandise,  including  all  dutiable  costs  and 
charges,  and  as  to  all  fees  and  exactions  of  whatever  character 
(except  duties  on  tonnage),  with  the  invoice  and  all  papers  and 
exhibits,  shall  be  forwarded  to  the  board  of  nine  general  apprais- 
ers of  merchandise  at  New  York,  to  be  by  rule  thereof  assigned 
for  hearing  or  determination,  or  both.  The  President  of  the 
United  States  shall  designate  one  of  the  board  of  nine  general 
appraisers  of  merchandise  as  president  of  said  board  and  others 

66 


BOARD  OF  U.  S.  GENERAL  APPRAISERS  67 

in  order  to  act  in  his  absence.  Said  general  appraisers  of  mer- 
cliandise  shall  be  divided  into  three  boards  of  three  members 
each,  to  be  denominated  respectively  Board  1,  Board  2,  and 
Board  3.  The  president  of  the  board  shall  assign  three  general 
appraisers  to  each  of  said  boards  and  shall  designate  one  mem- 
ber of  each  of  said  boards  as  chairman  thereof,  and  such  assign- 
ment or  designation  may  be  by  him  changed  from  time  to  time, 
and  he  may  assign  or  designate  all  boards  of  three  general  ap- 
praisers where  it  is  now  or  heretofore  was  provided  by  law  that 
such  might  be  assigned  or  designated  by  the  Secretary  of  the 
Treasury.  The  president  of  the  board  shall  be  competent  to 
sit  as  a  member  of  any  board,  or  assign  one  or  two  other  mem- 
bers thereto,  in  the  absence  or  inability  of  any  one  or  two  mem- 
bers of  such  board.  Each  of  the  boards  of  three  general  apprais- 
ers, or  a  majority  thereof,  shall  have  full  power  to  hear  and 
determine  all  cases  and  questions  arising  therein  or  assigned 
thereto;  and  the  general  board  of  nine  general  appraisers,  each 
.of  the  boards  of  three  general  appraisers,  and  each  of  the  gen- 
eral appraisers  of  merchandise,  shall  have  all  of  the  jurisdiction 
and  powers  and  proceed  as  now,  heretofore,  and  herein  provided. 
The  said  board  of  nine  general  appraisers  shall  have  power  to 
•establish  from  time  to  time  such  rules  of  evidence,  practice  and 
procedure,  not  inconsistent  with  the  statutes,  as  may  be  deemed 
necessary  for  the  conduct  and  uniformity  of  its  proceedings  and 
decisions  and  the  proceedings  and  decisions  of  the  boards  of  three 
thereof;  and  for  the  production,  care,  and  custody  of  samples 
and  records  of  said  board.  The  president  of  the  board  shall  have 
control  of  the  fiscal  affairs  and  the  clerical  force  of  the  board, 
make  all  recommendations  for  appointment,  promotion,  and 
otherwise  affecting  said  clerical  force ;  he  may  at  any  time  before 
trial  under  the  rules  of  said  board  assign  or  reassign  any  case 
for  hearing,  determination,  or  both,  and  shall  designate  a  gen- 
eral appraiser  or  a  board  of  general  appraisers,  and,  if  necessary, 
a  clerk  thereto,  to  proceed  to  any  port  within  the  jurisdiction  of 
the  United  States  for  the  purpose  of  hearing,  or  determining  if 
authorized  by  law,  causes  assigned  for  hearing  at  such  port,  and 
shall  cause  to  be  prepared  and  duly  promulgated  dockets  there- 
for. No  member  of  any  of  said  boards  shall  sit  to  hear  or  decide 
any  case  on  appeal  in  the  decision  of  which  he-  may  have  pre- 
viously participated.  Tlie  board  of  three  general  appraisers,  or 
a  majority  of  them,  who  decided  the  case,  may,  upon  motion  of 
either  party  made  within  thirty  days  next  after  their  decision, 
grant  a  rehearing  or  retrial  of  said  case  when  in  their  opinion 
the  ends  of  justice  may  require  it." 


68  IMPORTERS  FIRST  AID 

By  Paragraphs  O,  P  and  Q,  of  Section  III  of  the 
Act  of  October  3, 1913,  it  is  also  provided  that : 

"0.  Tliat  the  general  appraisers,  or  any  of  them,  are  liereby 
authorized  to  administer  oaths,  and  said  general  appraisers,  the 
boards  of  general  appraisers,  the  local  appraisers,  or  the  collect- 
ors, as  the  case  may  be,  may  cite  to  appear  before  them,  and 
examine  upon  oath  any  owner,  irnporter,  agent,  consignee,  or 
other  person  touching  any  matter  or  thing  which  they,  or  either 
of  them,  may  deem  material  respecting  any  imported  merchan- 
dise then  under  consideration  or  previously  imported  within  one 
year,  in  ascertaining  the  classification  or  dutiable  value  thereof 
or  the  rate  or  amount  of  duty;  and  they,  or  either  of  them,  may 
require  the  production  of  any  letters,  accounts,  contracts,  or  in- 
voices relating  to  said  merchandise,  and  may  require  such  testi- 
mony to  be  reduced  to  wrriting,  and  when  so  taken  it  shall  be 
filed  and  preserved  for  use  or  reference  until  the  final  decision  of 
the  collector,  appraiser,  or  said  board  of  appraisers  shall  be  made 
respecting  the  valuation  or  classification  of  said  merchandise,  as- 
the  case  may  be;  and  such  evidence  shall  be  given  consideration 
in  all  subsequent  proceedings  relating  to  such  merchandise. 

"P.  That  if  any  person  so  cited  to  appear  shall  neglect  or 
refuse  to  attend,  or  shall  decline  to  answer  or  shall  refuse  tO' 
answer  in  writing  any  interrogatories,  and  subscribe  his  name  to 
his  deposition,  or  to*  produce  such  papers  when  so  required  by  a 
general  appraiser,  or  a  board  of  general  appraisers,  or  a  local 
appraiser,  or  a  collector,  he  shall  be  liable  to  a  penalty  of  not  less 
than  $20  nor  more  than  $500 ;  and  if  such  person  be  the  owner, 
importer,  or  consignee,  the  appraisement  which  the  board  of  gen- 
eral appraisers  or  local  appraiser,  or  collector  where  there  is  no 
appraiser,  may  make  of  the  merchandise  shall  be  final  and  con- 
«^lusive;  and  any  person  who  shall  willfully  and  corruptly  swear 
falsely  on  an  examination  before  any  general  appraiser,  or  board 
of  general  appraisers,  or  local  appraiser  or  collector,  shall  be 
deemed  guilty  of  perjury;  and  if  he  is  the  owner,  importer,  or 
consignee,  the  merchandise  shall  be  forfeited,  or  the  value  thereof 
may  be  recovered  from  him." 

"Q.  That  all  decisions  of  the  general  appraisers  and  of  the 
boards  of  general  appraisers,  respecting  values  and  rates  of  duty, 
shall  be  preserved  and  filed,  and  shall  be  open  to  inspection 
under  proper  regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury.  All  decisions  of  the  general  appraisers  shall  be  re- 
ported forthwith  to  the  Secretary  of  the  Treasury  and  to  the 
board  of  general  appraisers  on  duty  at  the  port  of  New  York, 
and  the  report  of  the  board  shall  be  accompanied,  whenever  prac- 
ticable, by  samples  of  the  merchandise  in  question,  and  it  shall 


BOARD  OF  U.  S.  GENERAL  APPRAISERS  69 

be  the  duty  of  the  said  board,  under  the  direction  of  the  Secre- 
tary of  the  Treasury,  to  cause  an  abstract  to  be  made  and  pub- 
lished of  such  decisions  of  the  appraisers  as  they  or  he  may  deem 
important,  to  be  published  either  in  full,  or  if  full  publication 
shall  not  be  requested  by  the  Secretary  or  by  the  board,  then  by 
an  abstract  containing  a  general  description  of  the  merchandise 
in  question,  a  statement  of  the  facts  upon  which  the  decision  is 
based,  and  of  the  value  and  rate  of  duty  fixed  in  each  case,  with 
reference,  whenever  practicable,  by  number  or  other  designation, 
to  samples  deposited  in  the  place  of  samples  at  New  York,  and 
such  abstracts  shall  be  issued  from  time  to  time,  at  least  once  in 
each  week,  for  the  information  of  customs  oflBcers  and  the 
public/' 

Rules  of  Practice 

Sec.  2.  Suitable  rules  of  practice  have  been  es- 
tablished by  the  Board  of  United  States  General 
Appraisers!  (T.  D.  37772,  September  24,  1918.) 
Subject  to  these  rules  practicing  Attorn eys-at-Law 
and  Customs  Brokers  versed  in  Customs  procedure 
may  be  admitted  to  practice  before  the  Board  of 
United  States  General  Appraisers  as  the  repre- 
sentatives of  the  importer,  subject  to  the  condi- 
tions imposed  by  Paragraph  N  of  Section  III  of 
the  Tariff  Act  of  October  3,  1913,  that: 

"No  agreement  for  a  contingent  fee  in  respect  to  recovery  or 
refund  under  protest  shall  be  lawful.  Compliance  with  this  pro- 
vision shall  be  a  condition  precedent  to  the  validity  of  the  protest 
and  to  any  refund  thereunder,  and  a  violation  of  this  provision 
shall  be  punishable  by  a  fine  not  exceeding  $500,  or  imprison- 
ment for  not  more  than  one  year,  or  both." 

Assistant  Attorney -General  in  Charge  of  Customs 

Sec.  3.  To  safeguard  the  interest  of  the  Govern- 
ment, it  is  provided  by  Subsection  30  of  Section  28 
of  the  Tariff  Act  of  August  5,  1909 : 

"That  there  shall  be  appointed  by  the  President,  by  and  with 
the  advice  and  consent  of  the  Senate,  an  Assistant  Attorney- 
General,  who  shall  exercise  the  functions  of  his  office  under  the 
supervision  and  control  of  the  Attorney-General  of  the  United 


70  IMPORTERS  FIRST  AID 

States,  and  who  shall  be  paid  a  salary  of  ten  thousand  dollars 
per  annum;  and  there  shall  also  be  appointed  by  the  Attorney- 
General  of  the  United  States  a  Deputy  Assistant  Attorney-Gen- 
eral, who  shall  be  paid  a  salary  of  seven  thousand  five  hundred 
dollars  per  annum,  and  four  attorneys,  who  shall  be  paid  salaries 
of  five  thousand  dollars  per  annum  each.  Said  attorneys  shall 
act  under  the  immediate  direction  of  said  Assistant  Attorney- 
General,  or,  in  case  of  his  absence  or  a  vacancy  in  his  office,  under 
the  direction  of  said  Deputy  Assistant  Attorney-General,  and 
said  Assistant  Attorney-General,  Deputy  Assistant  Attorney- 
General,  and  attorneys  shall  have  charge  of  the  interests  of  the 
Government  in  all  matters  of  reappraisement  and  classification 
of  imported  goods  and  of  all  litigation  incident  thereto,  and 
shall  represent  the  Government  in  all  the  courts  and  before  all 
tribunals  wherein  the  interests  of  the  Government  require  such 
representation. 

"But  the  Attorney-General  may,  whenever  in  his  opinion  the 
public  interest  requires  it,  employ  and  retain,  in  the  name  of  the 
United  States,  such  special  attorneys  and  counselors  at  law  in 
the  conduct  of  customs  cases  as  he  may  think  necessary  to  assist 
said  Assistant  Attorney-General  in  the  discharge  of  any  of  the 
duties  incumbent  upon  him  and  his  said  subordinates,  and  shall 
stipulate  with  such  attorneys  and  counsel  the  amount  of  compen- 
sation and  shall  have  supervision  of  their  conduct  and  proceed- 
ings." 

Hearings  Before  Board  of  United  States  General 
Appraisers 

Sec.  4.  The  Board  of  United  States  General 
Appraisers  is  located  at  641  Washington  Street, 
New  York,  where  customs  hearings  are  held  and 
decisions  rendered.  To  accommodate  business 
arising  outside  of  New  York  City,  provision  is  also 
made  for  hearings  both  in  reappraisement  and  clas- 
sification cases  at  stated  intervals  during  the  year 
at  the  ports  of  Baltimore,  Boston,  Chicago,  Los 
Angeles,  New  Orleans,  Philadelphia,  Portland, 
Oregon,  St.  Louis,  St.  Paul,  San  Francisco  and 
Seattle,  and  at  such  other  ports  as  in  the  judgment 
of  the  president  of  the  board  occasion  may  require. 
(T.  D.  36855,  Exhibit  IX,  Appendix.) 


CHAPTER   X 

APPEAL  TO  THE   COXTRTS 

United  States  Court  of  Customs  Appeals 

Sec.  1.  If  the  importer,  owner,  consignee  or 
agent  of  any  imported  merchandise,  or  the  Collec- 
tor or  Secretary  of  the  Treasury,  shall  be  dissatis- 
fied with  the  decision  of  the  Board  of  United  States 
General  Appraisers  as  to  the  construction  of  the 
law  and  the  facts  respecting  the  classification  of  such 
merchandise  and  the  rate  of  duty  imposed  thereon 
under  such  classification,  or  with  any  other  appeal- 
able decision  of  said  board,  they,  or  either  of  them, 
may,  within  sixty  days  next  after  the  entry  of  such 
decree  or  judgment,  and  not  afterwards,  apply  to 
the  United  States  Court  of  Customs  Appeals  for  a 
review  of  the  questions  of  law  and  fact  involved  in 
such  decision. 

It  is  accordingly  provided  by  Subsection  29  of 
Section  28  of  the  Tariff  Act  of  August  5, 1909 : 

"That  a  United  States  Court  of  Customs  Appeals  is  hereby 
created,  and  said  court  shall  consist  of  a  presiding  judge  and 
four  associate  judges  appointed  by  the  President,  by  and  with 
the  advice  and  consent  of  the  Senate,  each  of  whom  shall  receive 
a  salary  of  ten  thousand  dollars  per  annum.  It  shall  be  a  court 
of  record  with  jurisdiction  as  hereinafter  established  and  limited. 

"Said  court  shall  prescribe  the  form  and  style  of  its  seal  and 
the  form  of  its  writs  and  other  process  and  procedure  and  exer- 
cise such  powers  conferred  by  law  as  may  be  conformable  and 
necessary  to  the  exercise  of  its  jurisdiction.  It  shall  have  the 
services  of  a  marshal,  with  the  same  duties  and  powers,  under 
the  regulations  of  the  court,  as  are  now  provided  for  the  marshal 
of  the  Supreme  Court  of  the  United  States,  so  far  as  the  same 
may  be  applicable.  Said  services  within  the  District  of  Colum- 
bia shall  be  performed  by  a  marshal  at  a  salary  of  three  thousand 

n 


72  IMPORTERS  FIRST  AID 

dollars  per  annum,  to  be  appointed  by  and  hold  office  during  the 
pleasure  of  said  court;  said  services  outside  the  District  of 
Columbia  to  be  performed  by  the  United  States  marshals  in  and 
for  the  districts  where  sessions  of  said  court  may  be  held,  and 
to  this  end  said  marshals  shall  be  the  marshals  of  said  Court  of 
Customs  Appeals.  The  court  shall  appoint  a  clerk,  whose  office 
shall  be  in  the  city  of  Washington,  District  of  Columbia,  and 
who  shall  perform  and  exercise  the  same  duties  and  powers  in 
regard  to  all  matters  within  the  jurisdiction  of  said  court  as  are 
now  exercised  and  performed  by  the  clerk  of  the  Supreme  Court 
of  the  United  States,  so  far  as  the  same  may  be  applicable.  The 
salary  of  the  clerk  shall  be  four  thousand  dollars  per  annum, 
which  sum  shall  be  in  full  payment  for  all  service  rendered  by 
such  clerk,  and  all  fees  of  any  kind  whatever,  and  all  costs  shall 
be  by  him  turned  into  the  United  States  Treasury.  Said  clerk 
shall  not  be  appointed  by  the  court  or  any  judge  thereof  as  a 
commissioner,  master,  receiver,  or  referee.  The  costs  and  fees 
in  the  said  court  shall  be  fixed  and  established  by  said  court  in 
a  table  of  fees  to  be  adopted  and  approved  by  the  Supreme  Court 
of  the  United  States  within  four  months  after  the  organization 
of  said  court:  Provided,  That  the  costs  and  fees  so  fixed  shall 
not,  with  respect  to  any  item,  exceed  the  costs  and  fees  charged 
in  the  Supreme  Court  of  the  United  States;  and  the  same  shall 
be  expended,  accounted  for,  and  paid  over  to  the  Treasury  of 
the  United  States.  The  court  shall  have  power  to  establish  all 
rules  and  regulations  for  the  conduct  of  the  business  of  the 
court  and  as  may  be  needful  for  the  uniformity  of  decisions 
within  its  jurisdiction  as  conferred  by  law. 

"The  said  Court  of  Customs  Appeals  shall  always  be  open  for 
the  transaction  of  business,  and  sessions  thereof  may,  in  the  dis- 
cretion of  the  court,  be  held  by  the  said  court,  in  the  several 
judicial  circuits,  and  at  such  places  as  said  court  may  from  time 
to  time  designate. 

"The  presiding  judge  of  said  court  shall  be  so  designated  in 
order  of  appointment  and  in  the  commission  issued  him  by  the 
President,  and  the  associated  judges  shall  have  precedence  ac- 
cording to  the  date  of  their  commissions.  Any  three  of  the 
members  of  said  court  shall  constitute  a  quorum,  and  the  con- 
currence of  three  members  of  said  court  shall  be  necessary  to  any 
decision  thereof. 

"The  said  court  shall  organize  and  open  for  the  transaction  of 
business  in  the  city  of  Wasliington,  District  of  Columbia,  within 
ninety  days  after  the  judges,  or  a  majority  of  them,  shall  have 
qualified. 

"After  the  organization  of  said  coiu't  no  appeal  shall  be  taken 
or  allowed  from  any  board  of  United  States  general  appraisers 
to  any  other  court,  and  no  appellate  jurisdiction  shall  thereafter 
be  exercised  or  allowed  by  any  other  courts  in  cases  decided  by 
said  board  of  United  States  General  Appraisers;  but  all  appeals 


APPEAL  TO  THE  COURTS  73 

allowed  by  law  from  such  Board  of  General  Appraisers  shall  be 
subject  to  review  only  in  the  Court  of  Customs  Appeals  hereby 
established  according  to  the  provisions  of  this  Act:  Provided, 
That  nothing  in  this  Act  shall  be  deemed  to  deprive  the  Supreme 
Court  of  the  United  States  of  jurisdiction  to  hear  and  determine 
all  customs  cases  which  have  heretofore  been  certified  to  said 
court  from  the  United  States  circuit  courts  of  appeals  on  appli- 
cations for  writs  of  certiorari  or  otherwise,  nor  to  review  by  writ 
of  certiorari  any  customs  cases  heretofore  decided  or  now  pend- 
ing and  hereafter  decided  by  any  circuit  court  of  appeals,  pro- 
vided application  for  said  writ  be  made  within  six  months  after 
passage  of  this  Act:  And  provided  further.  That  all  customs 
cases  heretofore  decided  by  a  circuit  or  district  court  of  the 
United  States  or  a  court  of  a  Territory  of  the  United  States  and 
which  have  not  been  removed  from  said  courts  by  appeal  or  writ 
of  error,  and  all  such  cases  heretofore  submitted  for  decision  in 
said  courts  and  remaining  undecided  may  be  reviewed  on  appeal 
at  the  instance  of  either  party  by  the  United  States  Court  of 
Customs  Appeals,  provided  such  appeal  be  taken  within  one  year 
from  the  date  of  the  entry  of  the  order,  judgment  or  decree 
sought  to  be  reviewed. 

"The  Court  of  Customs  Appeals  established  by  this  Act  shall 
exercise  exclusive  appellate  jurisdiction  to  review  by  appeal,  as 
provided  by  this  Act,  final  decisions  by  a  board  of  general  ap- 
praisers in  all  cases  as  to  the  construction  of  the  law  and  the 
facts  respecting  the  classification  of  merchandise  and  the  rate  of 
duty  imposed  thereon  under  such  classification,  and  the  fees  and 
charges  connected  therewith,  and  all  appealable  questions  as  to 
the  jurisdiction  of  said  board,  and  all  appealable  questions  as  to 
the  laws  and  regulations  governing  the  collection  of  the  customs 
revenues ;  and  the  judgment  or  decrees  of  said  Court  of  Customs 
Appeals  shall  be  final  in  all  such  cases. 

"Any  judge  who,  in  pursuance  of  the  provisions  of  this  Act, 
shall  attend  a  session  of  the  Court  of  Customs  Appeals  held  at 
any  place  other  than  the  city  of  Washington,  District  of  Colum- 
bia, shall  be  paid,  upon  his  written  and  itemized  certificate,  by 
the  marshal  of  the  district  in  which  the  court  shall  be  held,  his 
actual  and  necessary  expenses  incurred  for  travel  and  attend- 
ance, and  the  actual  and  necessary  expenses  of  one  stenographic 
clerk  who  may  accompany  him,  and  such  payments  shall  be 
allowed  the  marshal  in  the  statement  of  his  accounts  with  the 
United  States. 

"The  marshal  of  said  court  for  the  District  of  Columbia  and 
the  marshals  of  the  several  districts  in  which  said  Court  of  Cus- 
toms Appeals  may  be  held  shall,  under  the  direction  of  the 
Attorney-General  of  the  United  States  and  with  his  approval, 
provide  such  rooms  in  the  public  buildings  of  the  United  States 
as  may  be  necessary  for  said  court :  Provided,  however.  That  in 
case  proper  room  can  not  be  provided  in  such  buildings,  then  the 


74  IMPORTERS  FIRST  AID 

said  marshals,  with  the  approval  of  the  Attorney-General  of  the 
United  States,  may,  from  time  to  time,  lease  such  rooms  as  may 
be  necessary  for  said  court.  The  bailiffs  and  messengers  of  said 
court  shall  be  allowed  the  same  compensation  for  their  respective 
services  as  are  allowed  for  similar  services  in  the  existing  circuit 
courts;  and  in  no  case  shall  said  marshals  secure  other  rooms 
than  those  regularly  occupied  by  existing  circuit  courts  of  ap- 
peals, circuit  courts,  or  district  courts,  or  other  public  officers, 
except  where  such  can  not,  by  reason  of  actual  occupancy  or  use, 
be  occupied  or  used  by  said  Court  of  Customs  Appeals. 

"If  the  importer,  owner,  consignee,  or  agent  of  any  imported 
merchandise,  or  the  collector  or  Secretary  of  the  Treasury,  shall 
be  dissatisfied  with  the  decision  of  the  board  of  general  apprais- 
ers as  to  the  construction  of  the  law  and  the  facts  respecting  the 
classification  of  such  merchandise  and  the  rate  of  duty  imposed 
thereon  under  such  classification,  or  with  any  other  appealable 
decision  of  said  board,  they,  or  either  of  them,  ma}^,  within  sixty 
days  next  after  the  entry  of  such  decree  or  judgment,  and  not 
afterwards,  apply  to  the  Court  of  Customs  Appeals  for  a  review 
of  the  questions  of  law  and  fact  involved  in  such  decision :  Pro- 
vided, That  in  Alaska  and  in  the'  insular  and  other  outside  pos- 
sessions of  the  United  States  ninety  days  shall  be  allowed  for 
making  such  application  to  the  Court  of  Customs  Appeals.  Such 
application  shall  be  made  by  filing  in  the  office  of  the  clerk  of 
said  court  a  concise  statement  of  errors  of  law  and  fact  com- 
plained of,  and  a  copy  of  such  statement  shall  be  served  on  the 
collector,  or  on  the  importer,  owner,  consignee,  or  agent,  as  the 
case  may  be.  Thereupon  the  court  shall  immediately  order  the 
Board  of  General  Appraisers  to  transmit  to  said  court  the  record 
and  evidence  taken  by  them,  together  with  the  certified  statement 
of  the  facts  involved  in  the  case  and  their  decision  thereon;  and 
all  the  evidence  taken  by  and  before  said  board  shall  be  compe- 
tent evidence  before  said  Court  of  Customs  Appeals.  The  deci- 
sions of  said  Court  of  Customs  Appeals  shall  be  final,  and  such 
cause  shall  be  remanded  to  said  Board  of  General  Appraisers  for 
further  proceedings  to  be  taken  in  pursuance  of  such  determina- 
tion. 

"Immediately  upon  the  organization  of  the  Court  of  Customs 
Appeals  all  cases  within  the  jurisdiction  of  that  court  pending 
and  not  submitted  for  decision  in  any  of  the  United  States  cir- 
cuit courts  of  appeals,  United  States  circuit,  territorial  or  dis- 
trict courts,  shall,  with  the  record  and  samples  therein,  be  certi- 
fied by  said  courts  to  said  Court  of  Customs  Appeals  for  further 
proceedings  in  accordance  herewith:  Provided,  That  where  or- 
ders for  the  taking  of  further  testimony  before  a  referee  have 
been  made  in  any  of  such  cases,  the  taking  of  such  testimony 
shall  be  completed  before  such  certification. 

"That  in  case  of  a  vacancy  or  the  temporary  inability  or  dis- 
qualification for  any  reason  of  one  or  two  judges  of  said  Court 


APPEAL  TO  THE  COURTS  75 

of  Customs  Appeals,  the  President  of  the  United  States  may, 
upon  the  request  of  the  presiding  judge  of  said  court,  designate 
any  qualified  United  States  circuit  or  district  judge  or  judges 
to  act  in  his  or  their  place,  and  such  United  States  judge  or 
judges  shall  be  duly  qualified  to  so  act. 

"Said  Court  of  Customs  Appeals  shall  have  power  to  review 
any  decision  or  matter  within  its  jurisdiction  and  may  affirm, 
modify,  or  reverse  the  same,  and  remand  the  case  with  such 
orders  as  may  seem  to  it  proper  in  the  premises,  which  shall  be 
executed  accordingly. 

"Immediately  upon  receipt  of  any  record  transmitted  to  said 
court  for  determination  the  clerk  thereof  shall  place  the  same 
upon  the  calendar  for  hearing  and  submission;  and  such  calen- 
dar shall  be  called  and  all  cases  thereupon  submitted,  except  for 
good  cause  shown,  at  least  once  every  sixty  days. 

"In  addition  to  the  clerk  of  said  court  the  court  may  appoint 
an  assistant  clerk  at  a  salary  of  two  thousand  five  hundred  dol- 
lars per  annum,  five  stenographic  clerks  at  a  salary  of  two  thou- 
sand four  hundred  dollars  per  annum  each,  and  one  stenographic 
reporter  at  a  salary  of  two  thousand  five  hundred  dollars  per 
annum,  and  a  messenger  at  a  salary  of  nine  hundred  dollars  per 
annum,  all  payable  in  equal  monthly  installments,  and  all  of 
whom,  including  the  clerk,  shall  hold  office  during  the  pleasure 
of  and  perform  such  duties  as  are  assigned  them  by  the  court. 
Said  reporter  shall  prepare  and  transmit  to  the  Secretary  of  the 
Treasury  once  a  week  in  time  for  publication  in  the  Treasury 
Decisions  copies  of  all  decisions  rendered  to  that  date  by  said 
court,  and  prepare  and  transmit,  under  the  direction  of  said 
court,  at  least  once  a  year,  reports  of  said  decisions  rendered  to 
that  date,  constituting  a  volume,  which  shall  be  printed  by  the 
Treasury  Department  in  such  numbers  and  distributed  or  sold 
in  such  manner  as  the  Secretary  of  the  Treasury  shall  direct. 
The  marshal  of  said  court  for  the  District  of  Columbia  is  hereby 
authorized  to  purchase,  under  the  direction  of  the  presiding 
judge,  such  books,  periodicals,  and  stationery  as  may  be  necessary 
for  the  use  of  said  court,  and  such  expenditures  shall  be  allowed 
and  paid  by  the  Secretary  of  the  Treasury  upon  claim  duly  made 
and  approved  by  said  presiding  judge." 

Review  by  United  States  Supreme  Court 

Sec.  2.  A  further  review  by  the  Supreme  Court 
of  the  United  States  is  provided  for  in  any  case  in- 
volving the  construction  of  the  Constitution  of  the 
United  States,  or  any  part  thereof,  or  of  any  treaty 
made  pursuant  thereto,  or  in  any  other  case  when 
the  Attorney-General  of  the  United  States  shall. 


76  IMPORTERS  FIRST  AID 

before  the  decision  of  the  Court  of  Customs  Ap- 
peals is  rendered,  file  with  the  court  a  certificate  to 
the  effect  that  the  case  is  of  such  importance  as  to  ^ 
render  expedient  its  review  by  the  Supreme  Court, 
as  provided  for  by  the  Act  of  August  22,  1914, 
amending  Section  195  of  an  Act  entitled,  '^An  Act 
to  codify,  revise  and  amend  the  laws  relating  to  the 
judiciary,  approved  March  3,  1911 : 

"That  the  Court  of  Customs  Appeals  established  by  this  chap- 
ter shall  exercise  exclusive  appellate  jurisdiction  to  review  by 
appeal,  as  herein  provided,  final  decisions  by  a  board  of  general 
appraisers  in  all  cases  as  to  the  construction  of  the  law  and  the 
facts  respecting  the  classification  of  merchandise  and  the  rate 
of  duty  imposed  thereon  under  such  classifications,  and  the  fees 
and  charges  connected  therewith,  and  all  appealable  questions 
as  to  the  jurisdiction  of  said  board,  and  all  appealable  questions 
as  to  the  laws  and  regulations  governing  the  collection  of  the 
customs  revenues;  and  the  judgments  and  decrees  of  said  Court 
of  Customs  Appeals  shall  be  final  in  all  such  cases:  Provided, 
hoiuever,  That  in  any  case  in  which  the  judgment  or  decree  of  the 
Court  of  Customs  Appeals  is  made  final  by  the  provisions  of  this 
title,  it  shall  be  competent  for  the  Supreme  Court,  upon  the 
petition  of  either  party,  filed  within  sixty  days  next  after  the  issue 
by  the  Court  of  Customs  Appeals  of  its  mandate  upon  decision, 
in  any  case  in  which  there  is  drawn  in  question  the  construction 
of  the  Constitution  of  the  United  States,  or  any  part  thereof, 
or  of  any  treaty  made  pursuant  thereto,  or  in  any  other  case 
when  the  Attorney-General  of  the  United  States  shall,  before 
the  decision  of  the  Court  of  Customs  Appeals  is  rendered,  file 
with  the  court  a  certificate  to  the  efl^ect  that  the  case  is  of  such 
importance  as  to  render  expedient  its  review  by  the  Supreme 
Court,  to  require,  by  certiorari  or  otherwise,  such  case  to  be  cer- 
tified to  the  Supreme  Court  for  its  review  and  determination, 
with  the  same  power  and  authority  in  the  case  as  if  it  had  been 
carried  by  appeal  or  writ  of  error  to  the  Supreme  Court:  And 
provided  further.  That  this  Act  shall  not  apply  to  any  case  in- 
volving only  the  construction  of  section  one,  or  any  portion 
thereof,  of  an  Act  entitled  *An  Act  to  provide  revenue,  equalize 
duties,  and  encourage  the  industries  of  the  United  States,  and 
for  other  purposes,'  approved  August  fifth,  nineteen  hundred  and 
nine,  nor  to  any  case  involving  the  construction  of  section  two 
of  an  Act  entitled  An  Act  to  promote  reciprocal  trade  relations 
with  the  Dominion  of  Canada,  and  for  other  purposes,'  approved 
July  twenty-sixth,  nineteen  hundred  and  eleven." 


APPEAL  TO  THE  COURTS  77 

Customs  Attorneys 

Sec.  3.  The  prosecution  of  Appeals  in  Customs 
eases  in  the  United  States  Court  of  Customs  Ap- 
peals and  the  further  review  by  the  Supreme  Court 
of  the  United  States  is  subject  to  the  rules  of  prac- 
tice prescribed  by  those  courts.  Under  these  rules 
only  duly  qualified  attorneys-at-law  admitted  to 
practice  in  said  courts  may  appear  in  such  cases. 

Custom-Hoiise  Brokers 

Sec.  4.  In  regard  to  the  transaction  of  custom- 
house business  by  brokers,  provision  for  the  licens- 
ing of  custom-house  brokers  is  made  by  the  Act  of 
June  10,  1910,  which  provides: 

"That  the  collector  or  chief  officer  of  the  customs  at  any  port 
of  entry  or  delivery  shall,  upon  application,  issue  to  any  person 
of  good  moral  character,  being  a  citizen  of  the  United  States,  a 
license  to  transact  business  as  a  custom-house  broker  in  the  col- 
lection district  in  which  such  license  is  issued,  and  on  and  after 
sixty  days  from  the  approval  of  this  Act  no  person  shall  transact 
business  as  a  custom-house  broker  without  a  license  granted  in 
accordance  with  this  provision;  but  this  Act  shall  not  be  so  con- 
strued as  to  proliibit  any  person  transacting  business  at  a  cus- 
tom-house pertaining  to  his  own  importations. 

"Sec.  2.  That  the  collector  or  chief  officer  of  the  customs  may 
at  any  time,  for  good  and  sufficient  reasons,  serve  notice  in  writ- 
ing upon  any  custom-house  broker  so  licensed  to  show  cause  why 
said  license  shall  not  be  revoked,  which  notice  shall  be  in  the 
form  of  a  statement  specifically  setting  forth  the  grounds  of 
complaint.  The  collector  or  chief  officer  of  customs  shall  within 
ten  days  thereafter  notify  the  custom-house  broker  in  writing 
of  a  hearing  to  be  held  before  him  within  five  days  upon  said 
charges.  At  such  hearing  the  custom-house  broker  may  be  rep- 
resented by  counsel,  and  all  proceedings,  including  the  proof  of 
the  charges  and  the  answer  thereto,  shall  be  presented,  with  right 
of  cross-examination  to  both  parties,  and  a  stenographic  record 
of  the  same  shall  be  made  and  a  copy  thereof  shall  be  delivered 
to  the  custom-house  broker.  At  the  conclusion  of  such  hearing 
the  collector  or  chief  officer  of  customs  shall  forthwith  transmit 
all  papers  and  the  stenographic  report  of  the  hearing,  which 
4 


78  IMPORTERS  FIRST  AID 

shall  constitute  the  record  in  the  case,  to  the  Secretary  of  the 
Treasury  for  his  action.  Thereupon  the  said  Secretary  of  the 
Treasury  shall  have  the  right  to  revoke  the  license  of  any  cus- 
tom-house broker,  in  which  case  formal  notice  shall  be  given 
such  custom-house  broker  within  ten  days. 

"Sec.  3.  That  any  licensed  custom-house  broker  aggrieved  by 
the  decision  of  the  Secretary  of  the  Treasury  may,  within  thirty 
days  thereafter,  and  not  afterwards,  apply  to  the  United  States 
circuit  court  for  the  circuit  in  which  the  collection  district  is 
situated  for  a  review  of  such  decision.  Such  application  shall 
be  made  by  filing  in  the  office  of  the  clerk  of  said  court  a  petition 
praying  relief  in  the  premises.  Thereupon  the  court  shall  im- 
mediately give  notice  in  writing  of  such  application  to  the  Secre- 
tary of  the  Treasury,  who  shall  forthwith  transmit  to  said  court 
the  record  and  evidence  taken  in  the  case,  together  with  a  state- 
ment of  his  decision  therein.  The  filing  of  such  application 
shall  operate  as  a  stay  of  the  revocation  of  the  license.  The  mat- 
ter may  be  brought  on  to  be  heard  before  the  said  court  in  the 
same  manner  as  a  motion,  by  either  the  United  States  district 
attorney  or  the  attorney  for  the  custom-house  broker,  and  the 
decision  of  said  United  States  circuit  court  for  the  circuit  in 
which  the  collection  district  is  situated  shall  be  upon  the  merits 
as  disclosed  by  the  record  and  be  final,  and  the  proceedings  be 
remanded  to  the  Secretary  of  the  Treasury  for  further  action  to 
be  taken  in  accordance  with  the  terms  of  the  decree. 

"Sec.  4.  That  the  Secretary  of  the  Treasury  shall  prescribe 
regulations  necessary  or  convenient  for  carrying  this  Act  into 
effect. 

"Sec.  5.  That  the  word  person  wherever  used  in  this  Ac*: 
shall  include  persons,  copartnerships,  associations,  joint  stock 
associations,  and  corporations." 

Any  person  duly  licensed  to  transact  business  at 
the  custom-house  as  a  custom-house  broker  desiring 
to  transact  such  business  for  his  principal  will  be 
required  to  file  with  the  Collector  of  Customs  for 
the  district  a  power  of  attorney  in  approved  form. 
Such  power  of  attorney  may  be  limited  to  a  specific 
case  or  it  may  be  general  and  extend  to  all  custom- 
house business  of  the  principal.  In  either  case  the 
power  of  attorney  should  conform  to  the  require- 
ments imposed  by  the  regulations  of  the  Secretary. 
(Article  221,  Customs  Regulations,  1915.) 


APPEAL  TO  THE  COURTS  79 

Liability  of  Customs  Officers. 

Sec.  5.  By  Paragraph  Z  of  Section  III  of  the 
Act  of  October  3, 1913,  it  is  provided : 

"That  from  and  after  the  taking  effect  of  this  Act,  no  collector 
or  other  officer  of  the  customs  shall  be  in  any  way  liable  to  any 
owner,  importer,  consignee,  or  agent  of  any  merchandise,  or  any 
other  person,  for  or  on  account  of  any  rulings  or  decisions  as  to 
the  classification  of  said  merchandise  or  the  duties  charged 
thereon,  or  the  collection  of  any  dues,  charges,  or  duties  on  or  on 
account  of  said  merchandise,  or  any  other  matter  or  thing  as  to 
which  said  owner,  importer,  consignee,  or  agent  of  such  mer- 
chandise might,  under  this  Act,  be  entitled  to  appeal  from  the 
decision  of  said  collector  or  other  officer,  or  from  any  board  of 
appraisers/' 


CHAPTER   XI 
VALUE 

Invoice  Value 

Sec.  1.  Invoice  value  is  the  value  of  the  mer- 
chandise as  stated  in  the  invoice.  It  should  repre- 
sent the  price  actually  paid,  or  to  be  paid,  for  the 
merchandise  if  purchased,  or  agreed  to  be  pur- 
chased, or  the  actual  market  value  or  wholesale 
price  thereof  at  the  time  of  exportation  to  the 
United  States  if  obtained  in  any  other  manner  than 
by  purchase  or  agreement  of  purchase.  This  value 
should  be  stated  in  terms  of  the  currency  of  the 
place  or  country  of  exportation,  or  if  purchased  in 
a  di:fferent  currency  then  in  the  terms  of  the  cur- 
rency actually  paid  or  agreed  to  be  paid  therefor. 
Paragraphs  C  and  D,  Section  III,  Act  of  October 
3, 1913.  (Chapter  II,  Section  2 ;  Chapter  III,  Sec- 
tions 10  and  11.) 

Entered  Value 

Sec.  2.  Entered  value  is  the  value  at  which  the 
merchandise  is  entered  at  the  custom-house  by  the 
importer  when  filling  his  entry.  It  may  be  the  in- 
voice value  if  no  additions  to,  or  deductions  from, 
the  invoice  value  are  made  by  the  importer  on 
entry;  or  it  may  be  the  invoice  value  with  such 
additions  to  or  deductions  from  that  value  as  the 
importer  may  choose  to  make. 

This  value  should  be  expressed  in  terms  of  the 
invoice  value;  that  is  to  say,  in  terms  of  the  cur- 
renc}^  of  the  place  or  country  of  exportation,  or  if 

80 


VALUE  81 

purchased  in  a  different  currency,  then  in  the  terms 
of  the  currency  actually  paid  or  agreed  to  be  paid 
therefor.  (Paragraph  1,  Section  III,  Act  of  Octo- 
ber 3, 1913;  Chapter  VI,  Section  4.) 

Market  Value 

Sec.  3.  Market  value  is  the  actual  market  value 
or  wholesale  price  of  the  merchandise  at  the  time  of 
exportation  to  the  United  States,  in  the  principal 
markets  of  the  country  from  whence  exported,  and 
is  the  price  at  which  such  merchandise  is  freely 
offered  for  sale  to  all  purchasers  in  said  markets, 
in  the  usual  wholesale  quantities.  Paragraphs  D 
and  R,  Section  III,  Act  of  October  3, 1913.  ( Chap- 
ter III,  Section  11)  (Chapter  III,  Section  15.) 

Appraised  Value 

Sec.  4.  It  is  the  duty  of  appraising  officers  to 
ascertain,  estimate  and  appraise  by  all  reasonable 
ways  and  means  in  their  power  the  actual  market 
value  and  wholesale  price  of  imported  merchandise 
in  the  usual  wholesale  quantities  at  the  time  of  ex- 
portation to  the  United  States,  in  the  principal 
markets  of  the  country  whence  the  same  has  been 
imported  (any  invoice  or  affidavit  thereto  or  State- 
ment of  cost,  or  of  cost  of  production  to  the  con- 
trary notwithstanding).  The  value  so  ascertained 
is  the  appraised  value,  and  it  follows,  therefore, 
that  this  value  may  accord  with  the  invoice  value, 
or  the  entered  value,  or  that  it  may  be  higher  or 
lower  than  either  of  those  values. 

Furthermore,  if  the  merchandise  is  freely  offered 
for  sale  to  all  purchasers  in  said  foreign  markets 
at  a  unit  price  per  pound,  yard,  gallon  or  other 
method  of  measurement,  the  appraised  value  should 


82  IMPORTERS  FIRST  AID 

be  stated  in  terms  of  such  unit  of  measurement. 
(Paragraph  R,  Section  III,  Act  of  October  3, 1913 ; 
Chapter  III,  Section  15;  T.  D.  37889.) 

Reappraised  Value 

Sec.  5.  If  the  Collector  of  Customs  shall  deem 
the  appraisement  as  made  by  the  appraising  officer 
too  low,  or  if  the  importer  shall  deem  the  appraise- 
ment so  made  too  high,  either  may  appeal  to  reap- 
praisement  before  one  General  Appraiser. 

The  value  so  found  by  the  General  Appraiser  on 
appeal  is  the  reappraised  value.  (Paragraph  M, 
Section  III,  Act  of  October  3,  1913;  Chapter  VII, 
Section  8.) 

Re-Reappraised  Value 

Sec.  6.  If  dissatisfied  with  the  single  General 
Appraiser's  finding  as  to  value  on  the  original  ap- 
peal to  reappraisement,  the  importer,  or  the  col- 
lector, as  the  case  may  be,  may  file  a  further  appeal 
to  re-reappraisement  by  a  Board  of  three  General 
Appraisers. 

The  value  so  found  by  the  Board  of  three  Gen- 
eral Appraisers  on  appeal  is  the  re-reappraised 
value.  (Paragraph  M,  Section  III,  Act  of  October 
3,  1913;  Chapter  VII,  Section  8.) 

Dutiable  Value 

Sec.  7.  The  appraised  value,  the  reappraised 
value  or  the  re-reappraised  value,  as  the  case  may 
be,  having  been  duly  ascertained,  it  becomes  the 
function  of  the  Collector  of  Customs  to  assess  duty 
upon  the  value  so  established,  including  the  value 
of  all  cartons,  cases,  crates,  boxes,  sacks,  casks,  bar- 
rels, hogsheads,  bottles,  jars,  demijohns,  carboys 


VALUE  83 

and  other  containers  or  coverings,  whether  holding- 
liquids  or  solids,  and  all  other  costs,  charges  and  ex- 
penses incident  to  placing  the  merchandise  in  con- 
dition, packed  ready  for  shipment  to  the  United 
States.  The  value  so  ascertained  by  the  Collector 
of  Customs  becomes  the  dutiable  value.  (Para- 
graph R,  Section  3,  Act  of  October  3,  1913 ;  Chap- 
ter III,  Section  15 ;  T.  D.  34002.) 

Liquidated  Value 

Sec.  8.  The  dutiable  value  having  been  so  ascer- 
tained in  terms  of  the  currency  of  the  invoice,  it  be- 
comes the  duty  of  the  Collector  to  reduce  that  value 
to  its  equivalent  in  United  States  currency  for  the 
purpose  of  assessing  duty  thereon.  (Section  25, 
Act  of  August  27,  1894;  Chapter  II,  Section  3.) 
The  value  so  ascertained  constitutes  what  may  be 
properly  termed  the  liquidated  value  of  the  invoice. 

Forfeiture  Value 

Sec.  9.  Merchandise  subject  to  seizure  and  for- 
feiture for  violation  of  any  Act  relating  to  the  col- 
lection of  the  revenue  from  imports  may  be  released 
to  the  claimant  by  order  of  the  court  pending  a  final 
determination  of  the  issue  upon  the  filing  of  a  bond 
in  a  sum  equal  to  the  appraised  value  of  such  mer- 
chandise as  determined  by  appraisers  duly  ap- 
pointed by  the  court  for  that  purpose.  The  value 
so  fixed  under  this  bond  becomes  the  forfeiture 
value  of  the  merchandise,  and  has  no  reference  to 
the  duties,  which  must  have  first  been  paid  to  the 
Collector  or  secured  to  be  paid.  Section  938,  Re- 
vised Statutes  (Chapter  XXVI,  Section  17). 


84  IMPOETERS  FIRST  AID 

Home  Appraised  Value 

Sec.  10.  Collectors  of  Customs,  subject  to  the 
approval  of  the  Secretary  of  the  Treasury,  may  re- 
lease seizures  the  appraised  value  of  which  does  not 
exceed  $1000.00  on  payment  of  the  appraised  value 
thereof  under  Section  3081  of  the  Revised  Statutes. 
(Chapter  XXVI,  Section  21.)  The  appraised 
value  here  contemplated  is  the  Home  Appraised 
value  equivalent  to  the  foreign  market  value  of  the 
seizure  with  the  regular  duties  added.  (T.  D. 
20330.)    (Article  919,  Customs  Regulations,  1915.) 


CHAPTER   XII 

DUTIES 

Estimated  or  Unascertained  Duties, 

Sec.  1.  Estimated  or  unascertained  duties  are 
those  estimated  by  the  Collector,  and  Naval  Officer 
where  there  is  one  at  the  port,  as  probably  due  on 
the  importation,  based  on  its  description  in  the  in- 
voice and  entry  tendered  by  the  importer.  As  indi- 
cated, these  duties  are  provisional  and  tentative 
only,  and  are  subject  to  change  after  appraisement 
and  examination  of  the  merchandise.  Section  2869 
Revised  Statutes  and  Paragraph  Y,  Section  III, 
Act  of  October  3,  1913.  (Chapter  VI,  Section  7.) 
(Chapter  XXIII,  Section  4.) 

Regular  Duties 

Sec.  2.  Should  the  appraisement  and  examina- 
tion of  the  merchandise  confirm  the  correctness  of 
the  Collector's  estimate  as  to  the  probable  rate  and 
amount  of  duties  chargeable  on  the  importation, 
based  on  its  invoice  and  entry  description,  the 
duties  so  provisionally  estimated  become  fixed  and 
determined,  and  constitute  the  regular  duties  due 
on  the  importation. 

Increased  Duties 

Sec.  3.  If  the  appraisement  and  examination  of 
the  merchandise  necessitates  the  assessment  of  fur- 
ther duties  on  liquidation  than  those  provisionally 

85 


86  IMPOETERS  FIRST  AID 

estimated  as  due  on  the  entry  by  the  Collector, 
either  through  an  increase  in  the  rate  of  duty 
chargeable,  or  through  an  advance  in  the  entered 
value  of  the  merchandise  on  appraisement,  the  fur- 
ther duties  so  chargeable  constitute  what  are  gen- 
erally designated  the  increased  duties  due  on  the 
merchandise  involved. 

Additional  Duties 

Sec.  4.  Additional  duties  are  those  imposed 
under  Paragraph  I,  Section  III,  Act  of  October  3, 
1913,  in  consequence  of  the  undervaluation  of  the 
merchandise  on  entry. 

They  are  additional  to  the  regular  and  increased 
duties  described  under  the  two  preceding  sections, 
and  accrue  on  the  basis  of  one  per  centum  of  the 
total  apraised  value  of  the  merchandise  for  each 
one  per  centum  that  such  appraised  value  exceeds 
the  value  declared  in  the  entry. 

They  cannot  be  remitted  except  when  arising 
from  a  manifest  clerical  error.  Neither  can  they 
be  waived  or  refunded  on  re-exportation  of  the 
merchandise  involved.    (Chapter  VII,  Section  7.) 

Liquidated  Duties 

Sec.  5.  Liquidated  duties  are  those  ascertained 
by  the  Collector  on  the  final  liquidation  of  the  entry 
to  be  due  on  the  merchandise  involved.  They  may 
constitute  the  regular  duties,  regular  and  increased 
duties,  or  regular,  increased  and  additional  duties, 
as  the  case  may  be.  (Paragraph  N,  Section  III, 
Act  of  October  3,  1913.)  (Chapter  VIII,  Sec- 
tion 1.) 


DUTIES  87 

Reliquidated  Duties 

Sec.  6.  Reliquidated  duties  are  those  ascer- 
tained by  the  Collector  to  be  due  upon  a  reliquida- 
tion  of  the  entry,  either  for  the  purpose  of  assess- 
ing greater  duties  pursuant  to  the  provisions  of 
Section  21,  Act  of  June  22,  1874  (Chapter  XXII, 
Section  2),  or  for  the  purpose  of  refunding  to  the 
importers  duties  found  upon  appeal  to  have  been 
exacted  in  excess.  (Paragraph  Y,  Section  III,  Act 
of  October  3,1913.)    (  Chapter  XXIII,  Section  4. ) 

Discriminating  D u ties 

Sec.  7.  Discriminating  duties  are  those  imposed 
upon  goods,  wares  and  merchandise  imported  in 
vessels  not  of  the  United  States  under  certain  con- 
tingencies outlined  in  Paragraph  J,  Subsection  1, 
Section  IV  of  the  Act  of  October  3,  1913,  which 
provides : 

"J.  Subsection  1.  That  a  discriminating  duty  of  10  per 
centum  ad  valorem,  in  addition  to  the  duties  imposed  by  law, 
shall  be  levied,  collected,  and  paid  on  all  goods,  wares,  or  mer- 
chandise which  shall  be  imported  in  vessels  not  of  the  United 
States,  or  which  being  the  production  or  manufacture  of  any 
foreign  country  not  contiguous  to  the  United  States,  shall  come 
into  the  United  States  from  such  contiguous  country;  but  this 
discriminating  duty  shall  not  apply  to  goods,  wares,  or  merchan- 
dise which  shall  be  imported  in  vessels  not  of  the  United  States 
entitled  at  the  time  of  such  importation  by  treaty  or  convention 
or  Act  of  Congress  to  be  entered  in  the  ports  of  the  United  States 
on  payment  of  the  same  duties  as  shall  then  be  payable  on  goods, 
A^ares,  and  merchandise  imported  in  vessels  of  the  United  States, 
nor  to  such  foreign  products  or  manufactures  as  shall  be  im- 
ported from  such  contiguous  countries  in  the  usual  course  of 
strictly  retail  trade." 

As  this  subsection  has  been  repealed  in  part  (T. 
D.  35206),  and  as  the  other  contingencies  referred 
to  have  not  arisen,  no  discriminating  duties  have 
been  imposed  thereunder. 


88  IMPORTERS  FIRST  AID 

A  discrimination  in  duties  is  also  made  under 
Paragraph  J,  Subsection  7,  Section  IV  of  the  Act 
of  October  3,  1913,  in  favor  of  goods,  wares  and 
mercliandise  imported  in  vessels  of  the  United 
States,  it  being  provided : 

"J.  Subsection  7.  That  a  discount  of  5  per  centum  on  ail 
duties  imposed  by  this  Act  shall  be  allowed  on  such  goods,  wares, 
and  merchandise  as  shall  be  imported  in  vessels  admitted  to 
registration  under  the  laws  of  the  United  States:  Provided, 
That  nothing  in  this  subsection  shall  be  so  construed  as  to  abro- 
gate or  in  any  manner  impair  or  affect  the  provisions  of  any 
treaty  concluded  between  the  United  States  and  any  foreign 
nation/' 

As  to  this  provision  it  has  been  held  by  the  Su- 
preme Court  of  the  United  States  (T.  D.  37104) 
that  the  special  grant  of  a  discount  of  five  per 
centum  conferred  under  the  first  part  of  this  sub- 
section cannot  be  given  without  impairing  or  affect- 
ing the  provisions  of  existing  treaties  between  the 
United  States  and  foreign  nations,  and  that  there- 
fore the  special  discount  so  granted  becomes  in- 
operative. No  such  discount  of  duties  is  therefore 
allowed. 

Countervailing  Duties 

Sec.  8.  Countervailing  duties  are  those  addi- 
tional or  increased  duties  imposed  on  merchandise 
imported  from  foreign  countries  or  dependencies 
as  to  which  a  special  bounty  or  grant  has  been  be- 
stowed on  the  exportation  thereof.  (Paragraph  E, 
Section  IV,  Act  of  October  3, 1913.)  (Chapter  III, 
Section  27.) 

Preferential  Duties 

Sec.  9.  Under  Article  II  of  the  Cuban  Reci- 
procity Convention  of  December  11,  1902,  a  reduc- 
tion of  twenty  per  centum  of  the  rates  of  duty 
chargeable   against   such   importations   by   tariff 


DUTIES  89 

schedules  existing  at  the  time  of  importation  is 
granted  to  importations  the  product  of  the  soil  or 
industry  of  the  Republic  of  Cuba. 

By  Article  VIII  of  that  Convention  such  reduc- 
tion of  duties  is  declared  to  be  preferential  in  re- 
spect to  all  like  imports  from  other  countries. 
(Chapter  XXXV,  Section  2.) 

Preferential  treatment  is  also  bestowed  upon  im- 
portations from  the  Philippine  Islands  by  Para- 
graph C  of  Section  IV  of  the  Tariff  Act  of  October 
3, 1913.    (Chapter  XXXV,  Section  4.) 

Special  Duties 

Sec.  10.  Special  duties  are  those  imposed  under 
so  much  of  the  Act  of  September  8,  1916,  as  pro- 
vides : 

"That  if  any  article  produced  in  a  foreign  country  is  imported 
into  the  United  States  under  any  agreement,  understanding,  or 
condition  that  the  importer  thereof  or  any  other  person  in  the 
United  States  shall  not  use,  purchase,  or  deal  in,  or  shall  be  re- 
stricted in  his  using,  purchasing,  or  dealing  in,  the  articles  of 
any  other  person,  there  shall  be  levied,  collected,  and  paid 
thereon,  in  addition  to  the  duty  otherwise  imposed  by  law,  a 
special  duty  equal  to  double  the  amount  of  such  duty:  (Chap- 
ter XLII,  Section  2.) 

Ad  Valorem  Duties 

Sec.  11.  Ad  valorem  duties  are  thosB  assessed 
upon  imported  merchandise  at  a  given  rate  per 
cent,  upon  its  appraised,  or  dutiable  value. 

Specific  Duties 

Sec.  12.  Specific  duties  are  those  chargeable 
upon  imported  merchandise  by  quantity,  weight  or 
measure,  without  regard  to  value. 


90  IMPORTEES  FIRST  AID 

Mixed  or  Compound  Duties 

Sec.  13.  Where  imported  merchandise  is  sub- 
ject to  both  ad  valorem  and  specific  duties,  the 
duties  so  chargeable  are  said  to  constitute  mixed  or 
compound  duties.  The  Tariff  Act  of  October  3, 
1913,  provides  for  the  assessment  of  ad  valorem 
duties,  specific  and  mixed  duties. 


CHAPTER   XIII. 

TARIFF  CLASSIFICATION. 

Commercial  Designation 

Sec.  1.  Tariff  schedules  are  usually  so  framed 
as  to  place  certain  specified  articles  on  the  dutiable 
list,  while  others  are  designated  as  entitled  to  entry 
free  of  duty,  when  imported  into  the  United  States 
from  foreign  countries.  As  such  schedules  there- 
fore necessarily  deal  with  commerce,  it  has  become 
well  established : 

That  for  the  purpose  of  tariff  classification  the  com- 
mercial designation  of  the  article  imported  is 
controlling. 

That  the  commercial  designation  has  reference  to 
its  designation  as  bought  and  sold  in  the 
usual  wholesale  trade  of  this  country  at  the 
time  the  Tariff  Act  under  consideration  be- 
came operative. 

That  the  commercial  designation  is  prevailing  over 
botanical,  chemical  or  scientific  designations. 

That  the  commercial  designation  must  be  the  result 
of  established  usage  in  commerce  and  trade, 
and  that  such  usage  must  be  definite,  uni- 
form and  general,  and  not  partial,  local  or 
personal. 

That  in  the  absence  of  commercial  designation  the 
common  meaning  of  the  words  is  controlling. 

91 


92  IMPORTERS  FIRST  AID 

That  where  a  foreign  commercial  or  trade  designa- 
tion is  well  known  in  the  United  States  and 
no  different  appellation  exists  in  domestic- 
use  here  the  foreign  designation  is  con- 
trolling. 

Use 

Sec.  2.  Tariff  Acts  frequently  contain  provis- 
ions such  as  * '  chiefly  used  for, "  ^  *  commonly  or  gen- 
erally used  for/'  ^^fit  only  for  use  as,"  *^ suitable 
for,''  etc.  Such  designations  have  been  very  pro- 
lific sources  of  litigation,  as  a  wide  field  for  the 
introduction  of  evidence  is  presented  thereby.  As 
to  such  designations  it  is  well  established : 

That  in  determining  this  chief  use  more  attention  is 
to  be  given  to  the  course  of  trade  in  the  orig- 
inal distribution  of  the  goods  among  those 
who  import  them  than  to  the  guesses  of  indi- 
viduals as  to  the  various  uses  to  which  the 
articles  may  be  put  by  individual  consumers 

That  the  use  has  reference  to  the  use  at  the  time  the 
Tariff  Act  involved  became  operative,  and 
that  it  contemplates  an  actual  use;  where, 
however,  the  use  of  an  article  determines  its 
classification,  new  uses  to  which  the  article 
becomes  adapted  in  the  progress  of  manu- 
facture and  in  the  development  of  new  in- 
dustries may  operate  to  change  the  classifi- 
cation which  has  previously  prevailed. 

That  the  chief  or  predominant  use  is  that  use  which 
in  ordinary  language  is  so  called  and  is  con- 
trolling, although  the  article  may  be,  com- 
monly, generally  and  practically,  and  not 
merely  exceptionally,  used  for  other  pur- 
poses. 


TARIFF  CLASSIFICATION  93 

That  where  an  article  can  be  used  for  various  pur- 
poses, but  has  become  known  to  commerce 
by  a  trade  name,  the  outgro\\i:h  of  use  in  one 
particular  industry,  its  commercial  designa- 
tion is  controlling. 

That  where  an  article  is  claimed  to  be  fit  for  use  as 
it  is  not  sufficient  to  show  that  the  article  is 
fit  for  such  use ;  but  that  it  is  commonly  used 
for  that  purpose.  On  the  other  hand,  where 
it  is  claimed  that  an  article  is  exclusively  fit 
for  use  for  a  specified  purpose  it  must  be 
shown  beyond  a  reasonable  doubt  that  it  is 
not  adaptable  for  other  uses. 

That  an  article  is  suitable  for  certain  specified  pur- 
poses if  it  is  practically  fit  or  appropriate 
for  such  use  as  indicated  by  the  common  ex- 
perience of  those  engaged  in  the  particular 
industry. 

Manufactures 

Sec.  3.  In  the  framing  of  tariff  schedules  pro- 
vision is  frequently  made  for  the  assessment  of  du- 
ties on  *^ manufactures  of,"  ** manufactures  com- 
posed wholly  or  in  part  of,"  ** manufactures  com- 
posed wholly  or  in  chief  value  of,"  etc.  It  is  well 
settled : 

TJiat  the  term  manufacture  as  used  in  the  tariff 
comprehends  an  article  of  commerce  upon 
which  labor  has  been  expended  for  the  pur- 
pose of  creating  a  new  and  different  article, 
having  a  distinctive  name,  character  and  use 
other  than  that  pertaining  to  the  article 
from  which  produced. 


94  IMPORTERS  FIRST  AID 

That  the  term  Article  as  used  in  the  tariff  is  not  to 
be  restricted  to  articles  put  in  a  condition 
for  final  use,  but  is  used  in  a  broad  sense  and 
covers  equally  things  manufactured,  things 
unmanufactured,  and  things  partially  man- 
ufactured ;  thus  it  may  happen  that  the  fin- 
ished manufacture  of  one  industry  may  be- 
come an  article  for  further  manufacture  in 
another  industry. 

Tariff  Construction 

Sec.  4.  It  frequently  becomes  a  matter  of  con- 
siderable difficulty  to  determine  the  particular 
paragraph  and  rate  of  duty  applicable  to  an  impor- 
tation. The  following  rules  of  construction  may  be 
considered  as  well  settled  after  many  judicial  inter- 
pretations: 

First,  That  the  commercial  designation  of  the 
article  prevails  over  all  others  where  such 
desiguation  is  '^definite,  uniform  and  gen- 
eral, and  not  partial,  local  or  personal. '^ 

Second,  That  in  the  absence  of  a  commercial 
designation  the  ordinary  or  common  desig- 
nation is  prevailing,  and  in  that  case  the 
more  special  or  particular  description  pre- 
dominates over  those  more  general  or  less 
definite. 

Third,  That  in  the  classification  of  merchandise 
under  enumerations  by  descriptive  compo- 
nent materials,  the  component  material  of 
chief  value  will  determine  the  rate  of  duty, 
it  being  specifically  provided  by  Paragraph 
386  of  the  Tariff  Act  of  October  3,  1913, 
that: 


TARIFF  CLASSIFICATION  95 

"The  words  'component  material  of  chief  value,'  wher- 
ever used  in  this  section,  shall  be  held  to  mean  that  com- 
ponent material  which  shall  exceed  in  value  any  other 
single  component  material  of  the  article;  and  the  value 
of  each  component  material  shall  be  determined  by  the 
ascertained  value  of  such  material  in  its  condition  as 
foimd  in  the  article." 

Fourth,  If  governed  by  use  (in  the  absence  of 
specific  provisions  to  the  contrary),  the  chief 
or  predominant  use  will  generally  govern. 

Fifth.  If  none  of  the  foregoing  rules  apply,  the 
next  resort  must  be  the  similitude  clause,  it 
being  provided  by  Paragraph  386  of  the 
Tariff  Act  of  October  3, 1913 : 

*'That  each  and  every  imported  article,  not  enumerated 
in  this  section,  which  is  similar,  either  in  material, 
quality,  texture,  or  the  use  to  which  it  may  be  applied, 
to  any  article  enumerated  in  this  section  as  chargeable 
with  duty,  shall  pay  the  same  rate  of  duty  whicli  is 
levied  on  the  enumerated  article  which  it  most  resem- 
bles in  any  of  the  particulars  before  mentioned;  and  if 
any  non-enumerated  article  equally  resembles  two  or 
more  enumerated  articles  on  which  different  rates  of 
duty  are  chargeble,  there  shall  be  levied  on  such  non- 
enumerated  articles  the  same  rate  of  duty  as  is  charge- 
able on  the  article  which  it  resembles  paying  the  highest 
rate  of  duty." 

The  term  not  enumerated  as  here  used  has 
reference  to  articles  not  enumerated  in  the 
tariff  by  commercial  designation  or  trade 
names;  to  articles  not  enumerated  by  de- 
scriptive component  materials  or  processes 
of  manufacture,  and  to  articles  not  enumer- 
ated, according  to  the  uses  to  which  they 
may  be  applied,  as  set  forth  in  the  preceding 
sections  of  this  Chapter. 

Sixth.  If  none  of  these  rules  of  construction  are 
applicable,  the  last  resort,  after  exhausting 
all  others,  is  the  general  ^^ catch-all  clause,'^ 


96  IMPORTERS  FIRST  AID 

it  being  provided  by  Paragraph  385  of  the 
Tariff  Act  of  October  3,  1913 : 

"That  there  shall  be  levied,  collected,  and  paid  on  the 
importation  of  all  raw  or  unmanufactured  articles  not 
enumerated  or  provided  for  in  this  section,  a  duty  of  10 
per  centum  ad  valorem,  and  on  all  articles  manufac- 
tured, in  whole  or  in  part,  not  provided  for  in  this  sec- 
tion, a  duty  of  1 5  per  centum  ad  valorem." 

It  is  further  provided  by  Paragraph  386  of  the 
Tariff  Act  of  October  3,  1913,  that: 

"On  articles  not  enumerated,  manufactured  of  two  or  more 
materials,  the  duty  shall  be  assessed  at  the  highest  rate  at  which 
the  same  would  be  chargeable  if  composed  wholly  of  the  compo- 
nent material  thereof  of  chief  value;  and  the  words  'component 
material  of  chief  value,'  wherever  used  in  this  section,  shall  be 
held  to  mean  that  component  material  which  shall  exceed  in 
value  any  other'  single  component  material  of  the  article ;  and  the 
value  of  each  component  material  shall  be  determined  by  the 
ascertained  value  of  such  material  in  its  condition  as  found  in 
the  article.  If  two  or  more  rates  of  duty  shall  be  applicable  to 
any  imported  article,  it  shall  pay  duty  at  the  highest  of  such 
rates." 


CHAPTER   XIV 

THE  ENTRY  FOR  WAREHOUSE 

Public  Stores 

Sec.  1.  It  is  provided  by  Section  2954  of  the  Re- 
vised Statutes  that : 

"The  Secretary  of  the  Treasury  may,  at  his  discretion,  lease 
such  warehouses  as  he  deems  necessary,  for  the  storage  of  un- 
claimed goods;  or  goods  which  for  any  other  reason  are  required 
by  law  to  be  stored  by  the  Government." 

The  one  package  in  ten  out  of  every  invoice,  or 
more,  designated  for  examination  by  the  appraiser 
is  forwarded  to  a  warehouse  of  this  class.  Such 
Government  warehouses  are  designated  **  Public 
Stores."  (Article  709,  Customs  Regulations, 
1915.) 

Private  Bonded  Warehouses 

Sec.  2.  Bv  Section  2960  of  the  Revised  Statutes 
it  is  provided  that : 

"Private  bonded  warehouses  shall  be  used  solely  for  the  pur- 
pose of  storing  warehoused  merchandise,  and  shall  be  previously 
approved  by  the  Secretary  of  the  Treasury,  and  be  placed  in 
charge  of  a  proper  officer  of  the  customs,  who,  together  with  the 
owner  and  proprietor  of  the  warehouse,  shall  have  the  joint  cus- 
tody of  all  the  merchandise  stored  in  the  warehouse;  and  all  the 
labor  on  the  merchandise  so  stored  must  be  performed  by  the 
owner  or  proprietor  of  the  warehouse,  under  the  supervision  of 
the  officer  of  customs  in  charge  of  the  same,  at  the  expense  of  the 
owner  or  proprietor." 

The  examination  packages  having  been  for- 
warded to  the  Public  Stores,  in  conformity  with 
Section  2901  of  the  Revised  Statutes  heretofore 

97 


98  IMPORTERS  FIRST  AID 

cited,  for  examination  .and  appraisement  (Chapter 
VI,  Section  10),  the  balance  of  the  importation  is 
forwarded  to  the  private  bonded  warehouse  desig- 
nated by  the  importer  on  his  warehouse  entry  in 
accordance  witli  Section  2962  of  the  Revised  Stat- 
utes, which  provides  that : 

"Any  merchandise  subject  to  duty,  with  the  exception  of  per- 
ishable articles,  also  gunpowder,  and  other  explosive  substances, 
except  firecrackers,  which  shall  have  been  duly  entered  and 
bonded  for  warehousing,  in  conformity  with  existing  laws,  may 
be  deposited,  at  the  option  of  the  owner,  importer,  consignee,  or 
agent,  at  his  expence  and  risk,  in  any  public  warehouse  owned, 
or  leased  by  the  United  States,  or  in  the  private  warehouse  of 
the  importer,  the  same  being  used  exclusively  for  the  storage  of 
warehoused  merchandise  of  his  own  importation  or  to  his  con- 
signment, or  in  a  private  warehouse  used  by  the  owner,  occupant, 
or  lessee,  as  a  general  warehouse  for  the  storage  of  warehoused 
merchandise;  such  place  of  storage  to  be  designated  on  the  ware- 
house-entry at  the  time  of  entering  such  merchandise  at  the 
custom-house/^ 

Duties  Chargeable  at  Time  of  Withdrawal, 

Sec.  3.  Under  Paragraph  S  of  Section  III  of 
the  Tariff  Act  of  October  3, 1913,  it  is  further  pro- 
vided that : 

"Any  merchandise  deposited  in  any  public  or  private  bonded 
warehouse  may  be  withdrawn  for  consumption  within  three  year« 
from  the  date  of  original  importation,  on  payment  of  the  duties 
and  charges  to  which  it  may  be  subject  by  law  at  the  time  of 
such  withdrawal:  Provided,  That  nothing  herein  shall  affect  or 
impair  existing  provisions  of  law  in  regard  to  the  disposal  of 
perishable  or  explosive  articles/' 

Weight  at  Which  Dutiable 

Sec.  4.  It  is  also  provided  by  Paragraph  Q  of 
Section  IV  of  the  Tariff  Act  of  October  3,  1913 : 

"That  on  and  after  the  day  when  this  Act  shall  go  into  effect 
all  goods,  wares,  and  merchandise  previously  imported,  for  which 
no  entry  has  been  made,  and  all  goods,  wares,  and  merchandise 
previously  entered  without  payment  of  duty  and  uiider  bond  for 
warehousing,  transportation,  or  any  other  purpose,  for  which  no 


THE  ENTRY  FOR  WAREHOUSE  99 

permit  for  delivery  to  tjie  importer  or  his  agent  has  been  issued, 
shall  be  subjected  to  the  duties  imposed  by  this  Act  and  to  no 
other  duty,  upon  the  entry  or  the  withdrawal  thereof:  Provided. 
That  when  duties  are  based  upon  the  weight  of  merchandise 
deposited  in  any  public  or  private  bonded  warehouse,  said  duties 
shall  be  levied  and  collected  upon  the  weight  of  such  merchan- 
dise at  the  time  of  its  entry." 

Liquidation  of  the  Warehouse  Entry 

Sec.  5.  The  merchandise  having  been  duly 
weighed,  measured,  or  gauged,  and  examined,  and 
appraised,  as  the  necessities  of  the  case  may  re- 
quire, the  Collector  of  Customs  will  ascertain  and 
determine  the  amovmt  of  the  duties  chargeable 
thereon  (subject,  however,  to  the  importer's  right 
to  demand  a  reappraisement  if  dissatisfied  with  the 
appraising  officer's  findings  of  value),  and  will 
liquidate  the  entry  accordingly.  The  entry  having 
been  duly  liquidated,  the  importer,  if  dissatisfied 
with  the  Collector's  ascertainment  as  to  the  rate 
and  amount  of  duties  chargeable  on  the  merchan- 
dise imported,  may  call  for  a  review  by  protest  in 
like  manner  as  in  the  case  of  goods  entered  for  con- 
sumption.   (Chapter  VIII,  Section  5.) 

Goods  Not  Duly  Entered 

Sec.  6.  Section  2963  of  the  Revised  Statutes 
provides  that : 

"When  merchandise  imported  into  the  United  States  has  not 
been  entered  in  pursuance  of  the  provisions  of  any  act  regulating 
imports  and  tonnage,  the  same  shall  be  deposited  in  the  public 
warehouse,  and  shall  there  remain,  at  the  expense  and  risk  of 
the  owner,  until  such  invoice  is  produced.  Nothing  herein  con- 
tained shall  be  understood  to  prohibit  the  sale  of  such  quantities 
of  merchandise  so  stored  as  may  be  necessary  to  discharge  the 
duties  thereon,  and  all  intervening  charges,  at  the  time  or  times 
when  such  duties  shall  become  due  and  payable/' 


100  IMPORTERS  FIRST  AID 

Such  warehouses,  or  parts  thereof,  used  exclu- 
sively for  the  storage  of  seized  and  unclaimed  mer- 
chandise are  designated  ^^ General  Order  Stores." 
(Article  709,  Customs  Regulations,  1915.) 

Unclaimed  Merchandise 

Sec.  7.  In  cases  of  failure  or  neglect  to  pay  du- 
ties it  is  provided  by  Section  2964  of  the  Revised 
Statutes  that : 

"In  all  cases  of  failure  or  neglect  to  pay  the  duties  within  the 
period  allowed  by  law  to  the  importer  to  make  entry  thereof,  or 
whenever  the  owner,  importer,  or  consignee  shall  make  entry  for 
warehousing  the  same,  in  writing,  in  such  form  and  supported 
by  such  proof  as  shall  be  prescribed  by  the  Secretary  of  the 
Treasury,  the  merchandise  shall  be  taken  possession  of  by  the 
collector,  and  deposited  in  the  public  stores,  or  in  other  stores 
to  be  agreed  on  by  the  collector  or  chief  revenue  officer  of  the 
port,  and  the  importer,  owner  or  consignee,  such  stores  to  be 
secured  under  the  joint  locks  of  the  inspector  and  importer,  there 
to  be  kept,  with  due  and  reasonable  care,  at  the  charge  and  risk 
of  the  owner,  importer,  consignee,  or  agent,  and  subject  at  all 
times  to  their  order,  upon  payment  of  the  proper  duties  and  ex- 
penses, to  be  ascertained  on  due  entry  thereof  for  warehousing, 
and  to  be  secured  by  a  bond  of  the  owner,  importer,  or  consignee, 
with  surety  to  the  satisfaction  of  the  collector,  in  double  the 
amount  of  the  duties,  and  in  such  form  as  the  Secretary  of  the 
Treasury  shall  prescribe/' 

Storage  of  Unclaimed  Merchandise 

Sec.  8.  In  regard  to  the  storing  of  unclaimed 
merchandise,  it  is  provided  by  Section  2965  of  the 
Revised  Statutes  that : 

"Unclaimed  merchandise  required  by  existing  laws  to  be  taken 
possession  of  by  collectors  of  the  customs  may  be  stored  in  any 
public  warehouse  owned  or  leased  by  the  United  States,  or  in  any 
private  bonded  warehouse  authorized  by  this  Title,  and  all 
charges  for  storage,  labor,  and  other  expenses  accruing  on  such 
merchandise,  not  to  exceed  in  any  case  the  regular  rates  for  such 
objects  at  the  port  in  question,  must  be  paid  before  delivery  of 
the  goods  on  due  entry  thereof  by  the  claimant  or  owner;  or  if 
sold  as  unclaimed  goods,  to  realize  the  import  duties,  the  charges 
shall  be  paid  by  the  collector  out  of  the  proceeds  of  the  sale 


THE  ENTEY  FOR  WAREHOUSE    101 

thereof  before  paying  such  proceeds  into  the  Treasury  as  re- 
quired by  existing  laws." 

Sale  of  Abandoned  Goods 

Sec.  9.  As  to  the  sale  of  abandoned  goods,  it  is 
provided  by  Section  2971  of  the  Revised  Statutes 
that: 

"All  merchandise  which  may  be  deposited  in  public  store  or 
bonded  warehouse  may  be  withdrawn  by  the  owner  for  exporta- 
tion to  foreign  countries;  or  may  be  transhipped  to  any  port  of 
the  Pacific  or  western  coast  of  the  United  States  at  any  time 
before  the  expiration  of  three  years  from  the  date  of  original 
importation ;  such  goods  on  arrival  at  a  Pacific  or  western  port 
to  be  subject  to  the  same  rules  and  regulations  as  if  originally 
imported  there.  Any  goods  remaining  in  public  store  or  bonded 
warehouse  beyond  three  years  shall  be  regarded  as  abandoned  to 
the  Government,  and  sold  under  such  regulations  as  the  Secre- 
tary of  the  Treasury  may  prescribe,  and  the  proceeds  paid  into 
the  Treasury.  In  computing  this  period  of  three  years,  if  such 
exportation  or  transhipment  of  any  merchandise  shall,  whether 
for  the  whole  or  any  part  of  the  term  of  three  years,  have  been 
prevented  by  reason  of  any  order  of  the  President,  the  time 
during  which  such  exportation  for  transhipment  of  such  mer- 
chandise shall  have  been  prevented  shall  be  excluded  from  the 
computation.  Merchandise  withdrawn  for  exportation  shall  be 
subject  only  to  the  payment  of  such  storage  and  charges  as  may 
be  due  thereon." 

Distribution  of  Proceeds  of  Sale  of  Abandoned 

Goods 

Sec.  10.  In  regard  to  the  distribution  of  the  pro- 
ceeds of  sale  of  goods  sold  after  remaining  in  pub- 
lic store  or  bonded  warehouse  beyond  the  three- 
year  period,  it  is  provided  by  Section  2972  of  the 
Revised  Statutes  that : 

"The  Secretary  of  the  Treasury,  in  case  of  any  sale  of  mer- 
chandise remaining  in  public  store,  may  pay  to  the  owner,  the 
consignee,  or  agent  of  such  merchandise,  the  proceeds  thereof, 
after  deducting  duties,  charges,  and  expenses,  in  conformity  with 
the  provision  relating  to  the  sale  of  merchandise  remaining  in  a 
warehouse  for  more  than  one  year." 


102  IMPORTERS  FIRST  AID 

Sale  of  Unclaimed  Goods  After  One  Year 

Sec.  11.  Unclaimed  merchandise  which  shall  re- 
main in  public  store  beyond  one  year,  without  the 
payment  of  duties  and  charges  thereon,  may  be  dis- 
posed of  in  accordance  with  Section  2973  of  the  Re- 
vised Statutes,  which  provides  that  : 

"If  any  merchandise  shall  remain  in  public  store  beyond  one 
year,  without  payment  of  the  duties  and  charges  thereon,  except 
as  hereinbefore  provided,  then  such  merchandise  shall  be  ap- 
praised by  the  appraisers,  if  there  be  any  at  such  port,  and  if 
none,  then  by  two  merchants  to  be  designated  and  sworn  by  the 
collector  for  that  purpose,  and  sold  by  the  collector  at  public 
auction,  on  due  public  notice  thereof  being  first  given,  in  the 
manner  and  for  the  time  to  be  prescribed  by  a  general  regulation 
of  the  Treasury  Department.  At  such  public  sale,  distinct 
printed  catalogues  descriptive  of  such  merchandise,  with  the 
appraised  value  affixed  thereto,  shall  be  distributed  among  the 
persons  desirous  of  purchasing,  to  inspect  the  quality  of  such 
merchandise.  The  proceeds  of  such  sales,  after  deducting  the 
usual  rate  of  storage  at  the  port  in  question,  with  all  other 
charges  and  expenses,  including  duties,  shall  be  paid  over  to  the 
owner,  importer,  consignee,  or  agent,  and  proper  receipts  taken 
for  the  same." 

Distribution  of  Proceeds  of  Sale  of  Unclaimed 

Goods 

Sec.  12.  The  distribution  of  the  proceeds  of  sale 
of  unclaimed  goods  is  covered  by  Section  2974  of 
the  Revised  Statutes,  which  provides  that : 

"The  overplus,  if  any  there  be,  of  the  proceeds  of  sales,  after 
the  payment  of  storage,  charges,  expenses,  and  duties,  remaining 
unclaimed  for  the  space  of  ten  days  after  such  sales,  shall  be  paid 
by  the  collector  into  the  Treasury  of  the  United  States;  and  the 
collector  shall  transmit  to  the  Treasury  Department,  with  the 
overplus,  a  copy  of  the  inventory,  appraisement,  and  account  of 
sales,  specifying  the  marks,  numbers,  and  descriptions  of  the 
packages  sold,  their'  contents,  and  appraised  value,  the  name  of 
the  vessel  and  master  in  which,  and  of  the  port  whence,  it  was 
imported,  and  the  time  when,  and  the  name  of  the  person  to 
whom  such  merchandise  was  consigned  in  the  manifest,  and  the 
duties  and  charges  to  which  the  several  consignments  were  re- 
spectively subject;  and  the  receipt  or  certificate  of  the  collector 
shall  exonerate  the  master  of  any  vessel  in  which  such  merchan- 


THE  ENTRY  FOR  WAREHOUSE    103 

(lise  was  imported,  from  all  claim  of  the  o\yner  thereof,  who 
shall,  nevertheless,  on  due  proof  of  his  interest,  be  entitled  to 
receive  from  the  Treasury  the  amount  of  overplus  paid  into  the 
same  under  the  provisions  of  this  Title/' 

Perishable  Merchandise — Sale  of 

Sec.  13.  Warehoused  merchandise  of  a  perish- 
able nature  may  be  disposed  of  forthwith  under 
Section  2975  of  the  Revised  Statutes,  which  pro- 
vides that : 

"All  merchandise  of  a  perishable  nature,  and  all  gunpowder 
and  explosive  substances,  except  firecrackers,  deposited  in  any 
public  or  private  bonded  warehouse,  shall  be  sold  forthwith/' 

Unclaimed  Merchandise  Liable  to  Depreciation — 

Sale  of 

Sec.  14.  Merchandise  in  public  Avarehouse,  if 
unclaimed  and  not  under  bond,  if  subject  to  depre- 
ciation, may  be  disposed  of  under  Section  2976  of 
the  Revised  Statutes,  which  provides  that : 

"Any  collector  of  customs  is  authorized,  under  such  directions 
and  regulations  as  may  be  prescribed  by  the  Secretary  of  the 
Treasury,  to  sell,  upon  due  notice,  at  public  auction,  any  un- 
claimed merchandise  deposited  in  public  warehouse  whenever  the 
same  may  from  depreciation  in  value,  damage,  leakage,  or  other 
cause,  in  the  opinion  of  such  collector,  be  likely  to  prove  insuf- 
ficient, on  a  sale  thereof,  to  pay  the  duties,  storage,  and  other 
charges  if  suffered  to  remain  in  public  store  for  the  period  al- 
lowed by  law  in  the  case  of  unclaimed  merchandise." 

Importer's  Liability  for  Duties  Under  His  Bond 

Sec.  15.  Should  the  proceeds  of  sale  of  goods 
remaining  in  warehouse  beyond  three  years  prove 
insufficient  to  pay  the  storage,  charges,  expenses 
and  duties  to  w^hich  they  may  be  subject,  the  im- 
porter is  liable  for  any  deficit  under  his  warehouse 


104  IMPORTERS  FIRST  AID 

bond  given  at  the  time  of  the  entry  of  the  goods  for 
warehouse,  and  suit  to  recover  such  amount  may 
be  brought  by  the  United  States.  (Section  2962, 
Revised  Statutes.)     (Chapter  XIV,  Section  2.) 


CHAPTER   XV 

THE  WITHDRAWAL  FROM   WAREHOUSE 

Manner  of  Withdraival 

Sec.  1.  In  regard  to  the  manner  of  the  with- 
drawal from  bonded  warehouse,  it  is  provided  by 
Section  2980  of  the  Revised  Statutes  that : 

"No  merchandise  shall  be  withdrawn  from  any  warehouse  m 
which  it  may  be  deposited,  in  a  less  quantity  than  in  an  entire 
package,  bale,  cask  or  box,  unless  in  bulk ;  nor  shall  merchandise 
so  imported  in  bulk  be  delivered,  except  in  the  whole  quantity 
of  each  parcel,  or  in  a  quantity  not  less  than  one  ton  weight, 
unless  by  special  authority  of  the  Secretary  of  the  Treasury.'* 

As  heretofore  stated,  merchandise  in  bonded 
warehouse  may  be  withdrawn  for  consumption  in 
the  United  States  at  any  time  within  three  years 
from  the  date  of  original  importation.  (Para- 
graph S,  Section  III,  of  the  Act  of  October  3, 
1913.)     (Chapter  XIV,  Section  3.) 

Rewarehonse  Entry 

Sec.  2.  Imported  merchandise  duly  warehoused 
at  the  port  of  first  arrival  may  also  be  withdrawn 
for  rewarehousing  in  another  collection  district  in 
accordance  with  Section  3000  of  the  Revised  Stat- 
utes, which  provides  that : 

"Any  merchandise,  duly  entered  for  warehousing,  may  be 
withdrawn  under  bond,  without  payment  of  the  duties,  from  a 
bonded  warehouse  in  any  collection  district,  and  be  transported 
to  a  bonded  warehouse  in  any  other  collection  district,  and  re- 
warehoused  thereat ;  and  any  such  merchandise  may  be  so  trans- 
ported to  its  destination  wholly  by  land,  or  wholly  by  water,  or 
partially  by  land  and  partially  by  water,  over  such  routes  as  the 

105 


106  IMPORTERS  FIRST  AID 

Secretary  of  the  Treasury  may  prescribe,  and  may  likewise  be 
conveyed  over  any  foreign  territory,  the  government  of  which 
may  have,  or  sliall  by  treaty  stipulations  grant,  a  free  right  of 
way  over  such  territory." 

In  such  cases  the  duties  accrue  under  the  ware- 
house bond  filed  at  the  port  of  first  arrival,  and  are 
accordingly  liquidated  and  assessed  at  that  port. 

If  the  importer  is  dissatisfied  with  the  appraise- 
ment as  made  by  the  appraising  officer  at  that  port, 
or  if  he  is  dissatisfied  with  the  collector's  ascertain- 
ment and  liquidation  of  the  duties,  he  must  pursue 
his  remedy  by  reappraisement  or  by  protest,  as  the 
case  may  be,  at  the  port  of  first  arrival  in  the  man- 
ner and  form  and  within  the  statutory  time  pro- 
vided for  under  Paragraphs  M  and  N  of  Section 
III  of  the  Tariff  Act  of  October  3, 1913.  (Chapter 
VII,  Section  8.)    (Chapter  VIII,  Section  5.) 

Withdrawal  for  Export 

Sec.  3.  Merchandise  duly  warehoused  may  be 
withdrawn  from  warehouse  for  exportation  to  for- 
eign countries  within  three  years  from  the  date  of 
original  importation  under  Section  2971  of  the  Re- 
vised Statutes  heretofore  cited.  (Chapter  XIV, 
Section  9.) 

Exportation  from  Warehouse  After  Duties  Have 
Been  Paid 

Sec.  4.  As  to  merchandise  remaining  in  ware- 
house after  the  payment  of  duties,  it  is  provided  by 
Section  2977  of  the  Revised  Statutes  that : 

"Merchandise  upon  which  duties  have  been  paid  may  remain 
in  warehouse  in  custody  of  the  officers  of  the  customs  at  the  ex- 
pense and  risk  of  the  owners  of  such  merchandise,  and  if  ex- 
ported directly  from  such  custody  to  a  foreign  country  within 
three  years,  shall  be  entitled  to  return  duties.     But  proper  evi- 


WITHDEAWAL  FROM  WAREHOUSE      107 

dence  of  such  merchandise  having  been  landed  abroad  shall  be 
furnished  to  the  collector  by  the  importer,  and  one  per  centum 
of  the  duties  shall  be  retained  by  the  Government." 

Exportation  from  Warehouse  Where  Duties  Have 
Not  Been  Paid 

Sec.  5.  As  to  merchandise  on  which  duties  have 
not  been  paid,  it  is  provided  by  Section  2979  of  the 
Revised  Statutes  that : 

"If  the  owner,  importer,  consignee,  or  agent  of  any  merchan- 
dise on  which  the  duties  have  not  been  paid,  shall  give  to  the 
collector  satisfactory  security  that  the  merchandise  shall  be 
landed  out  of  the  jurisdiction  of  the  United  States,  in  the  man- 
ner required  by  the  laws  relating  to  exportations  for  the  benefit 
of  drawback,  the  collector  and  naval  officer,  if  any,  on  an  entry 
to  re-export  the  same,  shall,  upon  payment  of  the  appropriate 
expenses,  permit  the  merchandise,  under  the  inspection  of  the 
proper  officers,  to  be  shipped  without  the  payment  of  any  duties 
thereon." 

Restrictive  Provisions 

Sec.  6.  Bearing  on  the  withdrawal  for  export 
under  bond,  certain  restrictions  are  provided  for 
by  the  following  Sections  of  the  Revised  Statutes : 

Exportation  in  Original  Packages 

Sec.  7.  It  is  provided  by  Section  3016  of  the  Re- 
vised Statutes  that : 

"No  merchandise  imported  shall  be  entitled  to  a  drawback  of 
the  duties  paid,  unless  the  duties  so  paid  shall  amount  to  fifty 
dollars  at  least;  nor  unless  they  shall  be  exported  in  the  original 
casks,  cases,  chests,  boxes,  trunks,  or  other  packages,  in  which 
they  were  imported,  without  diminution  or  change  of  the  articles 
which  were  therein  contained  at  the  time  of  importation,  in 
quantity,  quality,  or  value,  necessary  or  unavoidable  wastage  or 
damage  only  excepted." 

Statutory  Limitations 

Sec.  8.  It  is  provided  by  Section  3017  of  the  Re- 
vised Statutes  that : 


108  IMPORTERS  FIRST  AID 

"No  drawback  of  the  duties  shall  be  allowed  on  merchandise 
entitled  to  debenture  under  existing  laws,  unless  such  merchan- 
dise shall  be  exported  from  the  United  States  within  tliree  years 
from  the  date  of  the  importation  of  the  same.  One  per  centum 
on  the  amount  of  drawbacks  allowed  shall  be  retained  for  the  use 
of  the  United  States  by  the  collectors  paying  such  drawbacks, 
respectively/' 

Drugs  and  Chemicals 

Sec.  9.  It  is  provided  by  Section  3018  of  the  Re- 
vised Statutes  that : 

"All  drugs,  medicines,  and  chemical  preparations  entered  for 
exportation  and  deposited  in  warehouse  or  public  store,  may  be 
exported  by  the  owner  thereof  in  the  original  package,  or  other- 
wise, subject  to  such  regulations  as  shall  be  prescribed  by  the 
Secretary  of  the  Treasury.'' 

Exportation  in  Packages 

Sec.  10.  It  is  provided  by  Section  3028  of  the 
Revised  Statutes  that : 

"Where  articles  are  exported  in  bulk  they  shall  be  exported  in 
the  packages,  if  any,  in  which  they  were  landed ;  for  which  pur- 
pose the  officer  delivering  the  same  shall  return  the  packages 
they  may  be  put  into,  if  any,  with  their  marks  and  numbers,  and 
they  shall  not  be  entitled  to  drawback,  unless  exported  in  such 
packages,  which  shall  be  deemed  the  packages  of  original  im- 
portation nor  unless  they  fully  agree  with  the  return  made  by 
the  officer.'^ 

Liquors  and  Sugars 

Sec.  11.  It  is  provided  by  Section  3029  of  the 
Revised  Statutes  that : 

"It  shall  be  lawful  for  the  exporter  of  any  liquors  in  casks, 
or  any  unrefined  sugars,  to  fill  up  the  casks  or  packages  out  of 
other  casks  or  packages  included  in  the  same  original  importa- 
tion, or  into  new  casks  or  packages  corresponding  therewith,  to 
be  marked  and  numbered  as  the  original  casks  or  packages,  in 
case  the  original  casks  or  packages  shall,  in  the  opinion  of  the 
officer  appointed  to  examine  the  same,  be  so  injured  as  to  be  ren- 
dered unfit  for  exportation,  and  in  no  other  case.  The  filling  up 
or  changing  package  must,  however,  be  done  under  the  inspec- 
tion of  a  proper  officer,  appointed  for  that  purpose  by  the  col- 
lector and  naval  officer,  where  any,  of  the  port  from  which  such 


WITHDRAWAL  FROM  WAREHOUSE      109 

liquors  or  unrefined  sugars  are  intended  to  be  exported ;  and  the 
drawback  on  articles  so  filled  up,  or  of  which  the  packages  have 
been  changed,  shall  not  be  allowed  without  such  inspection.'* 

Repacking 

Sec.  12.     It  is  provided  by  Section  3030  of  the 
Revised  Statutes  that : 

"When  the  owner,  importer,  consignee,  or  agent,  of  any  mer- 
chandise entitled  to  debenture,  may  wish  to  transfer  the  same 
into  packages,  other  than  those  in  which  the  merchandise  was 
originally  imported,  the  collector  of  the  port  where  the  same 
may  be  shall  permit  the  transfer  to  be  made,  if  necessary  for  the 
safety  or  preservation  thereof." 

Debentures — To  Whom  Payable 

Sec.  13.  It  is  provided  by  Section  3038  of  the 
Revised  Statutes  that : 

"All  debentures  shall  be  issued  and  made  payable  to  the 
original  importer  of  the  merchandise,  entered  for  exportation, 
whenever  the  same  shall  be  requested  in  writing,  by  the  exporter, 
and  not  otherwise.  In  respect  to  any  merchandise,  on  which  the 
duties  shall  have  been  paid  prior  to  an  entry  for  exportation,  the 
debenture  for  the  amount  of  the  drawback  of  such  duties  shall 
be  made  payable  in  fifteen  days,  to  be  computed  from  the  time 
of  signing  the  bond,  to  be  given  as  hereinafter  directed.'* 

Debentures  Assignable 

Sec.  14.  It  is  provided  by  Section  3049  of  the 
Revised  Statutes  that : 

"Debentures  shall  be  assignable  by  delivery  and  indorsement 
of  the  parties  who  may  receive  the  same." 

Bond  for  Delivery  at  a  Foreign  Port 

Sec.  15.  It  is  provided  by  Section  3043  of  the 
Revised  Statutes  that : 

"Before  the  receipt  of  any  debenture,  in  case  of  exportation 
from  the  district  of  original  importation,  and  in  case  of  exporta- 
tion from  any  other  district  before  the  receipt  of  any  such  cer- 
tificate, as  is  hereinbefore  required  to  be  granted,  the  person 
6 


no  IMPORTERS  FIRST  AID 

applying  for  such  debenture  or  certificate  shall,  previous  to  such 
receipt,  and  before  the  clearance  of  the  vessel  in  which  the  mer 
chandise  was  laden  for  exportation,  give  bond,  with  one  or  more 
sureties,  to  the  satisfaction  of  the  collector,  who  is  to  grant  such 
debenture  or  certificate,  as  the  case  may  be,  in  a  sum  equal  to 
double  the  amount  of  the  sum  for  which  such  debenture  or  cer- 
tificate is  granted,  conditioned  that  such  merchandise,  or  any 
part  thereof,  shall  not  be  relanded  in  any  port  within  the  limits 
of  the  United  States,  and  that  the  exporter  shall  produce,  within 
the  time  herein  limite'd,  the  proofs  and  certificates  required  of 
such  merchandise  having  been  delivered  without  such  limits." 

Discharge  of  Bond  on  Landing  Certificate 

Sec.  16.  It  is  provided  by  Section  3044  of  the 
Revised  Statutes  that : 

"All  bonds  which  may  be  given  for  any  merchandise  exported 
from  the  United  States,  and  on  which  any  drawback  of  duties 
or  allowance  shall  be  payable,  in  virtue  of  such  exportation,  shall 
and  may  be  discharged,  and  not  otherwise,  by  producing  within 
one  year  from  the  date  thereof,  if  the  exportation  be  made  to 
any  port  of  Europe  or  America,  or  within  two  years,  if  made  to 
any  part  of  Asia  or  Africa,  a  certificate  under  the  hand  of  the 
consignee  at  the  foreign  port  to  whom  the  merchandise  shall 
have  been  addressed,  therein  particularly  setting  forth  and 
describing  the  articles  so  exported,  their  marks,  numbers,  de- 
scription of  packages,  the  number  thereof,  and  their  actual  con- 
tents, and  declaring  that  the  same  have  been  received  by  them 
from  on  board  the  vessel,  specifying  the  names  of  the  master  and 
vessel  from  which  they  were  so  received;  and  where  such  mer- 
chandise is  not  consigned  or  addressed  to  any  particular  person 
at  the  foreign  port  to  which  the  vessel  is  destined,  or  may  arrive, 
but  where  the  master,  or  other  person  on  board  such  vessel  may 
be  the  consignee  of  such  merchandise,  a  certificate  from  the  per- 
son to  whom  such  merchandise  may  be  sold  or  delivered,  by  such 
master  or  other  person,  ehall  be  produced  to  the  same  effect  as 
that  required  if  the  person  receiving  the  same  were  originally 
intended  to  be  the  consignee  thereof." 

Consular  Certificate  of  Landing 

Sec.  17.  It  is  provided  by  Section  3045  of  the 
Revised  Statutes  that : 

"In  addition  to  such  certificate,  it  shall  be  necessary  to  pro- 
duce a  certificate  under  the  hand  and  seal  of  the  consul  or  agent 
of  the  United  States,  residing  at  the  place,  declaring  either  that 


WITHDRAWAL  FROM  WAREHOUSE      111 

the  facts  stated  in  the  certificate  of  such  consignee,  or  other 
person,  are  to  his  knowledge  true,  or  that  such  certificate  is 
deserving  of  full  faith  and  credit;  which  certificates  of  the  con- 
signee, or  other  person,  and  consul  or  agent,  shall,  in  all  cases, 
as  respects  the  landing  or  delivery  of  the  merchandise,  be  con- 
firmed by  the  oath  of  the  master  and  mate,  if  living,  or,  in  case 
of  their  death,  by  the  oath  of  the  two  principal  surviving  officers 
of  the  vessel  in  which  the  exportation  shall  be  made.  Where 
there  is  no  consul  or  agent  of  the  United  States  residing  at  the 
place  of  delivery,  the  certificate  of  the  consignee,  or  other  person 
hereinbefore  required,  shall  be  confirmed  by  the  certificate  of 
two  reputable  American  merchants  residing  at  the  place,  or  if 
there  are  no  such  American  merchants,  then  by  the  certificate 
of  two  reputable  foreign  merchants,  testifying  that  the  several 
facts  stated  in  such  consignee  or  other  person's  certificate,  are,  to 
their  knowledge,  just  and  true,  or  that  such  certificate  is,  in  their 
opinion,  worthy  of  full  faith  and  credit;  and  such  certificate 
shall  also  be  supported  by  the  oath  of  the  master  and  mate,  or 
other  principal  officers  of  the  vessel,  in  manner  as  before  pre- 
scribed. The  oath  of  the  master  and  mate,  or  other  principal 
officers,  shall,  in  all  cases,  when  taken  at  a  foreign  port,  be  taken 
and  subscribed  before  the  consul  or  agent  of  the  United  States 
residing  at  such  foreign  port,  if  any  such  consul  or  agent  reside 
thereat." 

Discharge  of  Bond  on  Other  Proof 

Sec.  18.  It  is  provided  by  Section  3047  of  the 
Revised  Statutes  that : 

"In  cases  of  loss  by  sea,  or  by  capture  or  other  unavoidable 
accident,  or  when,  from  the  nature  of  the  trade,  the  proofs  and 
certificates  before  required  are  not,  and  cannot  be,  procured,  the 
exporter  shall  be  allowed  to  adduce  to  the  collector  of  the  port 
of  exportation  such  other  proofs  as  they  may  have,  and  as  the 
nature  of  the  case  will  admit;  which  proofs  shall,  with  a  state- 
ment of  all  the  circumstances  attending  the  transaction  within 
the  knowledge  of  such  collector,  be  transmitted  to  the  Secretary 
of  the  Treasury,  who  shall  have  power  to  allow  a  further  reason- 
able time  for  obtaining  such  proofs ;  or  if  he  be  satisfied  with  the 
truth  and  validity  of  the  proofs  adduced,  to  direct  the  bond  of 
such  exporter  to  be  canceled.  If  the  amount  of  such  bond  shall 
not  exceed  the  penal  sum  of  two  hundred  dollars,  the  collector, 
with  the  naval  officer,  where  there  is  one,  and  alone,  where  there 
is  none,  may,  pursuant  to  such  rules  as  shall  be  prescribed  by  the 
Secretary  of  the  Treasury,  admit  such  proof  as  may  be  adduced ; 
and,  if  they  deem  the  same  satisfactory,  cancel  such  bond  accord- 
ingly." 


112  IMPORTERS  FIRST  AID 

Behentures  Receivable  in  Payment  for  Duties 

Sec.  19.  It  is  provided  by  Section  3048  of  the 
Revised  Statutes  that : 

"So  much  money  as  may  be  necessary  for  the  payment  of 
debentures  or  drawback^  and  allowances  which  may  be  author- 
ized and  payable,  is  hereby  appropriated  for  that  purpose  out  of 
any  money  in  the  Treasury,  to  be  expended  under  the  direction 
of  the  Secretary  of  that  Department,  according  to  the  laws  au- 
thorizing debentures  or  drawbacks  and  allowances.  The  col- 
lectors of  the  customs  shall  be  the  disbursing  agents  to  pay  such 
debentures,  drawbacks,  and  allowances.  All  debenture  certifi- 
cates issued  according  to  law  shall  be  received  in  payment  of 
duties  at  the  custom-house  where  the  same  have  been  issued,  the 
laws  regulating  drawbacks  having  been  complied  with." 


CHAPTER    XVI 

TRANSPORTATION  IN  BOND 

Withdraival  of  Merchandise  from  Warehouse  in 
One  Collection  District  for  Rewarehousing  in 
Another  District, 

Sec.  1.  The  withdrawal  of  merchandise  from 
warehouse  in  one  collection  district  for  reware- 
housing in  another  district  is  provided  for  by  Sec- 
tion 3000  of  the  Revised  Statutes  heretofore  cited. 
(Chapter  XV,  Section  2.) 

Penalty  for  Failure  to  Transport — Form  of  Bond 

Sec.  2.  In  regard  to  the  form  of  bond  and  the 
penalty  for  failure  to  transport  it  is  provided  by 
Section  3001  of  the  Revised  Statutes  that : 

"The  Secretary  of  the  Treasury  shall  prescribe  the  form  of 
the  bond  to  be  given  for  tlie  transportation  of  merchandise  from 
a  port  in  one  collection  district  to  a  port  in  another  collection 
district  as  provided  in  the  preceding  section;  also  the  time  for 
such  delivery,  and  for  a  failure  to  transport  and  deliver  within 
the  time  limited  any  such  bonded  mercliandise  to  the  collector 
at  the  designated  port,  a  duty  of  double  the  amount  to  which 
such  merchandise  would  be  liable  shall  be  collected,  which  duty 
shall  be  secured  by  such  bond,  or  tlie  merchandise  may  be  seized 
and  forfeited  for  such  failure,  and  any  steam  or  other  vessel, 
transporting  such  bonded  merchandise,  the  master,  owner,  or 
conductor  of  which  shall  fail  to  deliver  the  same  to  the  collector 
at  the  designated  port,  shall  be  liable  to  seizure  and  forfeiture. 
And  the  Secretary  of  the  Treasury  is  hereby  authorized  to  remit, 
in  whole  or  in  part,  on  sucli  conditions,  and  under  such  regula- 
tions, not  inconsistent  with  law,  as  he  may  prescribe,  the  addi- 
tional duty  secured  by  the  bond  given  for  the  transportation  of 
merchandise  from  a  port  in  another  collection  district  prescribed 
by  the  preceding  section:    Provided,  That  it  shall  be  proved  to 

113 


114  IMPORTERS  FIRST  AID 

the  satisfaction  of  the  Secretary  of  tlie  Treasury  that  the  failure 
to  transport  and  deliver  the  merchandise  aforesaid  according  to 
the  conditions  of  the  bonds  occurred  without  willful  negligence 
or  fraudulent*  intent  on  the  part  of  the  obligors/' 

Bonded  Merchandise  Destined  for  British 
Provinces  or  Mexico 

Sec.  3.     In  regard  to  the  transportation  in  bond 
across  the  territory  of  the  United  States  of  mer- 
chandise destined  for  the  British  provinces  or 
Mexico,  it  is  provided  by  Section  3005  of  the  Re 
vised  Statutes  that : 

"All  merchandise  arriving  at  the  ports  of  New  York,  Boston, 
Portland  in  Maine,  or  any  port  specially  designated  by  the  Sec- 
retary of  the  Treasury,  and  destined  for  places  in  the  adjacent 
British  provinces,  or  arriving  at  the  port  of  Brownsville  in  Texas, 
or  any  other  port  specially  designated  by  the  Secretary  of  the 
Treasury,  and  destined  for  places  in  the  republic  of  Mexico,  may 
be  entered  at  the  custom-house,  and  conveyed,  in  transit,  through 
the  territory  of  the  United  States,  without  the  payment  of 
duties,  under  such  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe/' 

Transportation  in  Bond  Over  Foreign  Contiguous 

Territory 

Sec.  4.  In  regard  to  the  transportation  in  bond, 
over  foreign  contiguous  territory,  of  merchandise 
from  one  port  in  the  United  States  to  another  port 
in  the  United  States,  it  is  provided  by  Section  3006 
of  the  Revised  Statutes  that : 

"Imported  merchandise  in  bond,  or  duty  paid,  and  products  or 
manufactures  of  the  United  States,  may,  with  the  consent  of  the 
proper  authorities  of  the  British  provinces  or  republic  of  Mex- 
ico, be  transported  from  one  port  of  the  United  States  to  another 
port  therein,  over  the  territory  of  such  provinces  or  republic,  by 
such  routes,  and  under  such  rules,  regulations,  and  conditions 
as  the  Secretary  of  the  Treasury  may  prescribe;  and  the  mer- 
chandise so  transported  shall,  upon  arrival  in  the  United  States 
from  such  provinces  or  republics,  be  treated  in  regard  to  the  lia- 
bility to  our  exemption  from  duty,  or  tax,  as  if  the  transporta- 


TEANSPORTATION  IN  BOND  115 

tion  had  taken  place  entirely  within  the  limits  of  the  United 
States." 

THE  IMMEDIATE  TRANSPORTATION  ACT 

Ports  from  Which  Dutiable  Merchandise  May  Be 
Transported  Without  Appraisement 

Sec.  5.  By  the  Act  of  June  10,  1880,  it  is  pro- 
vided : 

Sec.  I.  "That  when  any  merchandise,  other  than  explosive 
articles,  and  articles  in  bulk  not  provided  for  in  Section  5  of  this 
act,  imported  at  the  ports  of  New  York,  Philadelphia,  Boston, 
Baltimore,  Portland,  and  Bath,  in  Maine,  Chicago,  Port  Huron, 
Detroit,  New  Orleans,  Norfolk,  Charleston,  Savannah,  Mobile, 
Galveston,  Pensacola,  Florida,  Cleveland,  Toledo  and  San  Fran 
Cisco,  shall  appear  by  invoice  or  bill  of  lading  and  manifest  of 
the  importing  vessel  to  be  consigned  to  and  destined  for  either 
of  the  ports  specified  in  the  seventh  section  of  this  act,  the  col- 
lector at  the  port  of  arrival  shall  allow  the  said  merchandise  to 
be  ghipped  immediately  after  the  entry  prescribed  in  section  two 
of  this  act  has  been  made." 

By  various  Acts  of  Congress  the  privilege  con- 
ferred by  this  Section  has  been  extended  to  other 
ports.  For  a  complete  list  of  such  ports,  see  Ex- 
hibit II,  Appendix. 

Entry  of  the  Merchandise 

Sec.  II.  "That  the  collector *at  the  port  of  first  arrival  shall 
retain  in  his  office  a  permanent  record  of  such  merchandise  so 
to  be  forwarded  to  the  port  of  destination,  and  such  record  shall 
consist  of  a  copy  of  the  invoice  and  an  entry  whereon  the  duties 
shall  be  estimated  as  closely  as  possible  on  the  merchandise  so 
shipped,  but  no  oaths  shall  be  required  on  the  said  entry.  Such 
merchandise  shall  not  be  subject  to  appraisement  and  liquidation 
of  duties  at  the  port  of  first  arrival,  but  shall  undergo  such  ex- 
amination as  the  Secretary  of  the  Treasury  shall  deem  necessary 
to  verify  tlie  invoice;  and  the  same  examination  and  appraise- 
ment thereof  shall  be  required  and  had  at  the  port  of  destination 
as  would  have  been  required  at  the  port  of  first  arrival  if  such 
merchandise  had  been  entered  for  consumption  or  warehouse  at 
such  port." 


116  IMPORTERS  FIRST  AID 

Transportation  hy  Designated  Common  Carriers 

Sec.  III.  "That  such  merchandise  shall  be  delivered  to  and 
transported  by  common  carriers,  to  be  designated  for  this  pur- 
pose by  the  Secretary  of  the  Treasury,  and  to  and  by  none 
others;  and  such  carriers  shall  be  responsible  to  the  United 
States  as  common  carriers  for  the  safe  delivery  of  such  merchan- 
dise to  the  collector  at  the  port  of  its  destination;  and  before 
any  such  carriers  shall  be  permitted  to  receive  and  transport  any 
such  merchandise,  they  shall  become  bound  to  the  United  States 
in  bonds  of  such  form  and  amount,  and  with  such  conditions, 
not  inconsistent  with  law,  and  such  security  as  the  Secretary  of 
the  Treasury  shall  require." 

Invoices  in  Quadruplicate  Required — Hoiv  to  Be 

Used 

Sec.  IV.  "That  Sections  2853  and  2855  of  the  Revised  Stat- 
utes of  the  United  States  be,  and  the  same  are  hereby,  so 
amended  as  to  require  that  all  invoices  of  merchandise  imported 
from  any  foreign  country  and  intended  to  be  transported  without 
appraisement  to  any  of  the  ports  mentioned  in  the  seventh  sec- 
tion of  this  act,  shall  be  made  in  quadruplicate;  and  that  the 
consul,  vice-consul,  or  commercial  agent,  to  whom  the  same  shall 
be  produced,  shall  certify  each  of  said  quadruplicates  under  his 
hand  and  official  seal  in  the  manner  required  by  section  2855  of 
the  Eevised  Statutes,  and  shall  then  deliver  to  the  person  pro- 
ducing the  same  two  of  the  quadruplicates,  one  to  be  used  in 
making  entry  at  the  port  of  first  arrival  of  the  merchandise  in 
the  United  States,  and  one  to  be  used  in  making  entry  at  th-3 
port  of  destination,  file  another  in  his  office,  there  to  be  carefully 
preserved  and  as  soon  as  practicable  transmit  the  remaining  one 
to  the  collector  or  surveyor  of  the  port  of  final  destination  of 
the  merchandise:  Provided,  however,  That  no  additional  fee 
shall  be  collected  on  account  of  any  service  performed  under  the 
requirements  of  this  section." 

Methods  of  Transportation 

Sec.  V.  Amended  by  tlie  Act  of  February  23, 
1887,  to  read  as  follows : 

"That  merchandise  transported  under  the  provisions  of  this 
act  shall  be  conveyed  in  cars,  vessels  or  vehicles  securely  fastened 
with  locks  or  seals,  under  the  exclusive  control  of  the  officers  of 
the  customs ;  and  merchandise  may  also  be  transported  under  the 
provisions  of  this  act  by  express  companies  on  passenger-trains, 
in  safes,  ^pouches'  and  trunks,  which  shall  be  of  such  size,  char- 


TRANSPORTATION  IN  BOND  117 

acter,  and  description  and  secured  in  such  manner  as  sliall  be 
from  time  to  time  prescribed  by  the  Secretary  of  the  Treasury ; 
and  in  cases  where  merchandise  shall  be  imported  in  boxes  or 
packages  too  large  to  be  included  within  the  safes,  trunks,  or 
'pouches'  as  prescribed,  such  merchandise  may  be  transported 
under  the  provisions  of  this  act  by  such  express  companies, 
'corded  and  sealed'  in  such  manner  as  sliall  from  time  to  time 
be  prescribed  by  the  Secretary  of  the  Treasury;  and  'passen- 
gers' '  baggage  and  effects  arriving  at  any  of  the  ports  specified 
in  section  one  of  this  act,  shall  appear  by  the  manifest  of  the 
importing  vessel,  or  other  satisfactory  evidence,  to  be  destined  to 
any  of  the  ports  specified  in  the  seventh  section,  may  also  be 
transported  by  express  companies  under  the  provisions  of  this 
act  to  any  of  the  ports  specified  in  the  seventh  section  thereof, 
in  such  manner  and  under  such  rules  as  the  Secretary  of  the 
Treasury  may  prescribe:  and  merchandise  such  as  pig  lead, 
Spiegel  iron,  scrap-iron,  iron-ore,  railroad-iron,  and  similar  ar- 
ticles commonly  transported  upon  platform  or  flat  cars  may  be 
transported  under  the  provisions  of  this  act  on  flat  cars ;  and  the 
weight  of  such  merchandise  so  transported  shall  be  ascertained 
in  all  sases  before  shipment,  and  ordinary  railroad  seals  (scales) 
may  be  used  for  such  purposes ;  and  inspectors  shall  be  stationed 
at  proper  points  along  the  designated  routes,  or  upon  any  car, 
vessel,  vehicle,  or  train,  at  the  discretion  of  the  Secretary  of  the 
Treasury,  and  at  the  expense  of  the  companies,  respectively. 
Such  merchandise  shall  not  be  unladen  or  transhipped  between 
the  ports  of  first  arrival  and  final  destination,  unless  authorized 
by  the  regulations  of  the  Secretary  of  the  Treasury  in  cases 
which  may  arise  from  a  difference  in  the  gauge  of  railroads,  or 
'where  the  route  is  bonded  for  both  land  and  water  carriage,'  or 
from  accidents,  or  from  legal  intervention,  or  when,  by  reason 
of  the  length  of  the  route,  the  cars,  after  due  inspection  by  cus- 
toms officers,  shall  be  considered  unsafe  or  unsuitable  to  proceed 
further,  or  from  low  water,  ice,  or  other  unavoidable  obstruction 
to  navigation ;  and  in  no  case  shall  there  be  permitted  any  break- 
ing of  the  original  packages  of  such  merchandise." 

This  section  was  again  amended  by  the  Act  of 
February  2, 1899,  so  as  to  provide  that : 

"Section  five  of  the  Act  approved  June  tenth,  eighteen  hun- 
dred and  eighty,  governing  the  immediate  transportation  of  duti- 
able goods  without  appraisement,  be,  and  the  same  is  hereby, 
so  amended  as  to  allow  common  carriers  bonded  under  the  provi- 
sions of  said  Act,  in  instances  where  a  sufficient  quantity  of  such 
merchandise  is  not  offered  at  the  port  of  first  arrival  to  fill  an 
entire  car,  or  compartment  thereof,  to  forward  such  merchan- 
dise in  cars  not  secured  by  the  prescribed  customs  fastenings  if 
the  packages  are  corded  and  sealed,  under  regulations  to  be  pre- 


118  IMPORTERS  FIRST  AID 

scribed  by  the  Secretary  of  the  Treasury ;  in  all  other  respects  the 
provisions  of  the  Act  referred  to  to  remain  in  full  force." 

Direct  Transfer  from  Importing  Vessel 

Sec.  VI.  "Amended  by  Act  of  July  2,  1884,  to  read  as  fol- 
lows: That  merchandise  so  destined  for  immediate  transporta- 
tion shall  be  transferred,  under  proper  supervision,  directly  from 
the  importing  vessel  to  the  car,  vessel,  or  vehicle  specified  in  the 
entry  provided  for  in  section  two  of  this  act." 

Ports  to  Which  Merchandise  May  Be  Transported 

Sec.  VII.  "That  the  privilege  of  immediate  transportation 
shall  extend  to  the  ports  of  New  York  and  Buffalo,  in  New 
York;  Burlington,  in  Vermont;  Boston,  in  Massachusetts; 
Providence  and  Newport,  in  Ehode  Island;  New  Haven,  Mid- 
dletown  and  Hartford,  in  Connecticut;  Philadelphia  and  Pitts- 
burgh, in  Pennsylvania;  Baltimore,  Crisfield  and  Annapolis,  in 
Maryland;  Wilmington  and  Seaford,  in  Delaware;  Salem, 
Massachusetts;  Georgetown,  in  the  District  of  Columbia;  Nor- 
folk, Petersburg  and  Eichmond,  in  Virginia;  Wilmington  and 
Newbern,  in  North  Carolina;  Charleston  and  Port  Royal,  in 
*South  Carolina;  Savannah  and  Brunswick,  in  Georgia;  New 
Orleans,  in  Louisiana;  Portland  and  Bath,  in  Maine;  Ports- 
mouth, in  New  Hampshire;  Chicago,  Cairo,  Alton  and  Quincy, 
in  Illinois ;  Detroit,  Port  Huron  and  Grand  Haven,  in  Michigan ; 
Saint  Louis,  Kansas  City  and  Saint  Joseph,  in  Missouri ;  Saint 
Paul,  in  Minnesota;  Cincinnati,  Cleveland  and  Toledo,  in  Ohio; 
Milwaukee  and  Lacrosse,  in  Wisconsin ;  Louisville,  in  Kentucky ; 
San  Francisco,  San  Diego  and  Wilmington,  in  California;  Port- 
land, in  Oregon;  Memphis,  Nashville  and  Knoxville,  in  Ten- 
nessee; Mobile,  in  Alabama;  and  Evansville,  in  Indiana;  and 
Galveston,  Houston,  Brownsville,  Corpus  Christi  and  Indianola, 
in  Texas;  Omaha,  in  Nebraska;  Duquesne,  Burlington  and 
Keokuk,  in  Iowa ;  Leavenworth,  in  Kansas ;  Tampa  Bay,  Fernan- 
dina,  Jacksonville,  Cedar  Keys,  Key  West  and  Apalachicola,  in 
Florida:  Provided,  That  the  privilege  of  transportation  herein 
conferred  shall  not  extend  to  any  place  at  which  there  are  not 
the  necessary  officers  for  the  appraisement  of  merchandise  and 
the  collection  of  duties." 

By  various  Acts  of  Congress  the  privilege  con- 
ferred by  this  section  has  been  extended  to  other 
ports.  For  a  complete  list,  see  Exhibit  III,  Ap- 
pendix. 


TRANSPORTATION  IN  BOND  119 

Repeal  Provisions 

Sec.  VIII.  "That  sections  twenty-nine  hundred  and  ninety, 
twenty-nine  hundred  and  ninety-one,  twenty-nine  hundred  and 
ninety-two,  twenty-nine  hundred  and  ninety-three,  twenty-nine 
hundred  and  ninety-four,  twenty-nine  hundred  and  ninety-five, 
twenty-nine  hundred  and  ninety-six,  twenty-nine  hundred  and 
ninety-seven  of  the  Revised  Statutes  be  and  the  same  are  hereby 
repealed." 

Limitations  on  Time  of  Shipment 

Sec.  IX.  "That  no  merchandise  shall  be  shipped  under  the 
provisions  of  this  act  after  such  merchandise  shall  have  been 
landed  ten  days  from  the  importing  vessel,  and  merchandise  not 
entered  within  such  time  shall  be  sent  to  a  bonded  warehouse  by 
the  collector,  as  unclaimed,  and  held  until  regularly  entered  and 
appraised.'' 

Liens  for  Freight  on  Imported  Goods 

Sec.  X.  "That  whenever  the  proper  officer  of  the  customs 
shall  be  notified  in  writing  of  the  existence  of  a  lien  for  freight 
upon  imported  goods,  wares,  or  merchandise  in  his  custody,  he 
shall,  before  delivering  such  goods,  wares,  or  merchandise  to  the 
importer,  owner,  or  consignee  thereof,  give  seasonable  notice  to 
the  party  or  parties  claiming  the  lien ;  and  the  possession  by  the 
officers  of  the  customs  shall  not  affect  the  discharge  of  such  lien, 
under  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe;  and  such  officer  may  refuse  the  delivery  of  such  mer- 
chandise from  any  public  or  bonded  warehouse  or  other  place 
in  which  the  same  shall  be  deposited,  until  proof  to  his  satisfac- 
tion shall  be  produced  that  the  freight  thereon  has  been  paid  or 
secured ;  but  the  rights  of  the  United  States  shall  not  be  preju- 
diced thereby,  nor  shall  the  United  States  or  its  officers  be  in 
any  manner  liable  for  losses  consequent  upon  such  refusal  to 
deliver.  If  merchandise  so  subject  to  a  lien  regarding  which 
notice  has  been  filed,  shall  be  forfeited  to  the  United  States  and 
sold,  the  freight  due  thereon  shall  be  paid  from  the  proceeds  of. 
such  sale  in  the  same  manner  as  other  charges  and  expenses 
authoried  by  law  to  be  paid  therefrom  are  paid.'' 

As  to  liens  for  freight,  it  is  further  provided  by 
theActof  May21, 1896: 

"That  whenever  the  collector  of  the  port  of  entry  of  the  vessel, 
or  other  proper  officer  of  the  customs,  shall  be  duly  notified  in 
writing  of  the  existence  of  a  lien  for  freight,  charges,  or  contri- 
bution in  general  average  upon  imported  goods,  wares,  or  mer- 


120  IMPORTERS  FIRST  AID 

chandise  in  his  custody,  he  shall,  before  delivering  such  goods, 
wares,  or  merchandise  to  the  importer,  owner,  or  consignee 
thereof  for  consumption,  or  to  any  vessel  or  vehicle  for  trans- 
portation or  exportation,  give  seasonable  notice  to  the  party  or 
parties  claiming  the  lien;  and  the  possession  by  the  officers  of  the 
customs  shall  not  affect  the  discliarge  of  such  lien,  under  such 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe ;  and 
such  officer  shall  refuse  the  delivery  of  such  merchandise  from 
any  public  or  bonded  warehouse  or  other  place  in  which  the  same 
shall  be  deposited  until  proof  to  his  satisfaction  shall  be  pro- 
duced that  the  freight,  charges,  or  contribution  in  general  aver- 
age thereon  has  been  paid  or  secured;  but  the  riglits  of  the 
United  States  shall  not  be  prejudiced  thereby,  nor  shall  the 
United  States  or  its  officers  be  in  any  manner  liable  for  losses 
consequent  upon  such  refusal  to  deliver. 

If  merchandise  so  subject  to  a  lien,  regarding  which  notice  has 
been  filed,  shall  be  forfeited  to  the  Ignited  States  and  sold,  the 
freight,  charges,  or  contribution  in  general  average  due  thereon 
shall  be  paid  from  the  proceeds  of  such  sale  in  the  same  manner 
as  other  charges  and  expenses  authorized  by  law  to  be  paid  there- 
from are  paid." 

Bonding  of  Common  Carriers 

Sec.  6.  Under  regulations  prescribed  by  the 
Secretary  of  the  Treasury  (Article  659  of  the  Cus- 
toins  Regulations,  1915),  common  carriers  desiring 
to  transport  merchandise  in  bond  must  execute  a 
bond  in  the  penal  sum  of  $100,000,  conditioned  that 
they  will  safely  transport,  report  and  deliver  the 
merchandise  entrusted  to  their  care  under  the  stat- 
utes, and  in  case  of  failure  to  so  transport,  report 
and  deliver,  shall  pay  to  the  United  States  as  liqui- 
dated damages  an  amount  equal  to  the  value  of  the 
non-diitiahle  merchandise  not  so  transported,  re- 
ported and  delivered,  the  damages  on  any  one  ship- 
ment not  to  exceed  $25,  and  shall  pa.y  an  amount 
equal  to  the  duties  on  dutiable  merchandise  not  so 
transported,  reported  and  delivered  except  where 
delivery  shall  have  been  made  to  the  ultimate  con- 
signee or  owner  instead  of  to  the  collector  or  other 
proper  officer  of  the  customs,  in  which  case  an 


TKANSPOETATION  IN  BOND  121 

amount  equal  to  twice  the  duties  shall  be  paid,  to- 
gether with  all  costs,  charges  and  expenses  caused 
by  the  failure  to  make  such  transportation,  report 
and  delivery. 

The  bonding  of  such  of  the  common  carriers  as 
are  operating  under  Federal  control  during  the 
period  of  the  war  and  for  twenty-one  months  there- 
after, has  been  taken  over  by  the  Director-General 
of  Railroads,  who  has  duly  executed  a  bond  for  the 
transportation  of  merchandise  in  customs  custody 
by  lines  under  Federal  control,  and  for  the  lading 
and  unlading  of  merchandise  under  the  provisions 
of  the  Act  of  February  13,  1911.  (T.  D.  37747  of 
August  30, 1918.) 


CHAPTER    XVII 

MANUFACTURE  FOR  EXPORT  UNDER  BOND 

No  Provisions  for  Free  Ports  or  Free  Zones 

Sec.  1.  The  laws  of  the  United  States  make  no 
provision  for  free  ports  or  free  zones,  similar  to 
those  existing  in  foreign  countries. 

Merchandise  may  not,  therefore,  be  imported 
from  abroad  without  becoming  subject  to  the  re- 
quirements of  the  invoice  and  entry  provided  for 
under  existing  law  heretofore  cited. 

Manufacture  in  Bond 

Sec.  2.  If  it  is  the  desire  to  use  imported  mate- 
rials in  the  manufacture  for  export,  this  may  be 
done  under  bond  without  the  pajnuent  of  duty 
under  the  following  provisions : 

Construction  of  Vessels 

Sec.  3.  Paragraph  J,  Subsections  5  and  6,  Sec- 
tion IV  of  the  Act  of  October  3,  1913: 

Subsection  5.  "That  all  materials  of  foreign  production 
which  may  be  necessary  for  the  construction  of  naval  vessels  or 
other  vessels  of  the  United  States,  vessels  built  in  the  United 
States  for  foreign  account  and  ownership,  or  for  the  purpose  of 
being  employed  in  the  foreign  or  domestic  trade,  and  all  such 
materials  necessary  for  the  building  of  their  machinery,  and  all 
articles  necessary  for  their  outfit  and  equipment,  may  be  im- 
ported in  bond  under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe;  and  upon  proof  that  such  materials 
have  been  used  for  such  purposes  no  duties  shall  be  paid 
thereon/' 

Subsection  6.  "That  all  articles  of  foreign  production  needed 
for  the  repair  of  naval  vessels  of,  or  other  vessels  owned  or  used 

122 


MANUFACTURE  UNDER  BOND  123 

by,  the  United  States  and  vessels  now  or  hereafter  registered 
under  the  laws  of  the  United  States  may  be  withdrawn  from 
bonded  warehouses  free  of  duty,  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe." 

Manufacture  of  Cigars  and  Other  Articles  for 

Export 

Sec.  4.  Paragraph  M,  Section  IV,  Act  of  Octo- 
ber 3, 1913,  provides : 

"That  all  articles  manufactured  in  whole  or  in  part  of  im- 
ported materials,  or  of  materials  subject  to  internal-revenue  tax, 
and  intended  for  exportation  without  being  charged  with  duty, 
and  without  having  an  internal  revenue  stamp  affixed  thereto, 
shall,  under  such  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe,  in  order  to  be  so  manufactured,  and  exported,  be 
made  and  manufactured  in  bonded  warehouses  similar  to  those 
known  and  designated  in  Treasury  Regulations  as  bonded  ware- 
houses, class  six :  Provided,  That  the  manufacturer  of  such  arti- 
cles shall  first  give  satisfactory  bonds  for  the  faithful  observance 
of  all  the  provisions  of  law  and  of  such  regulations  as  shall  be 
prescribed  by  the  Secretary  of  the  Treasury:  Provided  further, 
That  the  manufacture  of  distilled  spirits  from  grain,  starch,  mo- 
lasses, or  sugar,  including  all  dilutions  or  mixtures  of  them  or 
either  of  them  shall  not  be  permitted  in  such  manufacturing 
warehouses. 

"Whenever  goods  manufactured  in  any  bonded  warehouse 
established  under  the  provisions  of  the  preceding  paragraph  shall 
be  exported  directly  therefrom  or  shall  be  duly  laden  for  trans- 
portation and  immediate  exportation  under  the  supervision  of 
the  proper  officer  who  shall  be  duly  designated  for  that  purpose, 
such  goods  shall  be  exempt  from  duty  and  from  the  require- 
ments relating  to  revenue  stamps. 

"Any  materials  used  in  the  manufacture  of  such  goods,  and 
any  packages,  coverings,  vessels,  brands  and  labels  used  in  putting 
up  the  same  may,  under  the  regulations  of  the  Secretary  of  the 
Treasury,  be  conveyed  without  the  payment  of  revenue  tax  or 
duty  into  any  bonded  manufacturing  warehouse,  and  imported 
goods  may,  under  the  aforesaid  regulations,  be  transferred  with- 
out the  exaction  of  duty  from  any  bonded  warehouse  into  any 
bonded  manufacturing  warehouse;  but  this  privilege  shall  not 
be  held  to  apply  to  implements,  machinery,  or  apparatus  to  be 
used  in  the  construction  or  repair  of  any  bonded  manufacturing 
warehouse  or  for  the  prosecution  of  the  business  carried  on 
therein. 

"No  articles  or  materials  received  into  such  bonded  manufac- 
turing warehouse  shall  be  withdrawn  or  removed  therefrom  ex- 


124  IMPORTERS  FIRST  AID 

cept  for  direct  shipment  and  exportation  or  for  transportation 
and  immediate  exportation  in  bond  to  foreign  countries  or  to  the 
Philippine  Islands  under  the  supervision  of  the  officer  duly 
designated  therefor  by  the  collector  of  the  port,  who  shall  certify 
to  such  shipment  and  exportation,  or  ladening  for  transporta- 
tion, as  the  case  may  be,  describing  the  articles  by  their  mark  or 
otherwise,  the  quantity,  the  date  of  exportation,  and  the  name  of 
the  vessel :  Provided,  That  the  waste  material  or  by-product  inci- 
dent to  the  process  of  manufacture,  including  waste  derived 
from  cleaning  rice  in  bonded  warehouses  under  Act  of  March 
twenty-fourth,  eighteen  hundred  and  seventy-four,  in  said 
bonded  warehouses  may  be  withdrawn  for  domestic  consumption 
on  the  payment  of  duty  equal  to  the  duty  which  would  be  as- 
sessed and  collected  by  law,  if  such  waste  or  by-products  were 
imported  from  a  foreign  country.  All  labor  performed  and  serv- 
ices rendered  under  these  provisions  shall  be  under  the  super- 
vision of  a  duly  designated  officer  of  the  customs  and  at  the  ex- 
pense of  the  manufacturer. 

"A  careful  account  shall  be  kept  by  the  collector  of  all  merchan- 
dise delivered  by  him  to  any  bonded  manufacturing  warehouse, 
and  a  sworn  monthly  return,  verified  by  the  customs  officers  in 
charge,  shall  be  made  by  the  manufacturers  containing  a  detailed 
statement  of  all  imported  merchandise  used  by  him  in  the  manu- 
facture of  exported  articles. 

"Before  commencing  business  the  proprietor  of  any  manufac- 
turing warehouse  shall  file  with  the  Secretary  of  the  Treasury  a 
list  of  all  the  articles  intended  to  be  manufactured  in  such  ware- 
house, and  state  the  formula  of  manufacture  and  the  names  and 
quantities  of  the  ingredients  to  be  used  therein. 

"Articles  manufactured  under  these  provisions  may  be  with- 
drawn under  such  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe  for  transportation  and  delivery  into  any  bonded 
warehouse  at  an  exterior  port  for  the  sole  purpose  of  immediate 
export  therefrom :  Provided,  That  cigars  manufactured  in  whole 
of  tobacco  imported  from  any  one  country,  made  and  manufac- 
tured in  such  bonded  manufacturing  warehouses,  may  be  with- 
drawn for  home  consumption  upon  the  payment  of  such  duties 
on  such  tobacco  in  its  condition  as  imported  under  such  regula- 
tions as  the  Secretary  of  the  Treasury  may  prescribe,  and  the 
payment  of  the  internal-revenue  tax  accruing  on  such  cigars  in 
their  condition  as  withdrawn,  and  the  boxes  or  packages  contain- 
ing such  cigars  shall  be  stamped  to  indicate  their  character, 
origin  of  tobacco  from  which  made,  and  place  of  manufacture. 

"The  provisions  of  Revised  Statutes  thirty-four  hundred' and 
thirty-three  shall,  so  far  as  may  be  practicable,  apply  to  any 
bonded  manufacturing  warehouse  established  under  this  Act  and 
to  the  merchandise  conveyed  therein." 

By  Section  3433  of  the  Revised  Statutes  it  is  pro- 
vided that : 


MANUFACTURE  UNDER  BOND  125 

"All  medicines,  preparations,  compositions,  perfumery,  cos- 
metics, cordials,  and  other  liquors  manufactured  wholly  or  in 
part  of  domestic  spirits,  intended  for  exportation,  as  provided 
by  law,  in  order  to  be  manufactured  and  sold  or  removed,  with- 
out being  charged  with  duty,  and  without  having  a  stamp  affixed 
thereto,  shall,  under  such  regulations  as  the  Secretary  of  the 
Treasury  may  prescribe,  be  made  and  manufactured  in  ware- 
houses similarly  constructed  to  those  known  and  designated  in 
Treasury  regulations  as  bonded  warehouses,  class  two :  Provided, 
That  such  manufacturer  shall  first  give  satisfactory  bonds  to  the 
collector  of  internal  revenue  for  the  faithful  observance  of  all  the 
provisions  of  law  and  the  regulations  as  aforesaid,  in  amount  not 
less  than  half  of  that  required  by  the  regulations  of  the  Secre- 
tary of  the  Treasury  from  persons  allowed  bonded  warehouses. 
Such  goods,  when  manufactured  in  such  warehouses,  may  be  re- 
moved for  exportation,  under  the  direction  of  the  proper  officer 
having  charge  thereof,  who  shall  be  designated  by  the  Secretary 
of  the  Treasury,  without  being  charged  with  duty,  and  without 
having  a  stamp  affixed  thereto.  Any  manufacturer  of  the  arti- 
cles aforesaid,  or  of  any  of  them,  having  such  bonded  warehouse 
as  aforesaid,  shall  be  at  liberty,  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe,  to  convey  therein  any 
materials  to  be  used  in  such  manufacture  which  are  allowed  by 
the  provisions  of  law  to  he  exported  free  from  tax  or  duty,  as 
well  as  the  necessary  materials,  implements,  packages,  vessels, 
brands,  and  labels  for  the  preparation,  putting  up,  and  export  of 
the  said  manufactured  articles;  and  every  article  so  used  shall 
be  exempt  from  the  payment  of  stamp  and  excise  duty  by  such 
manufacturer ;  articles  and  materials  so  to  be  used  may  be  trans- 
ferred from  any  bonded  warehouse  in  which  the  same  may  be, 
under  such  regulations  as  the  Secretary  of  the  Treasury  may 
prescribe,  into  any  bonded  warehouse  in  which  such  manufacture 
may  be  conducted,  and  may  be  used  in  such  manufacture,  and 
when  so  used  shall  be  exempt  from  stamp-duty;  and  the  receipt 
of  the  officer  in  charge,  as  aforesaid,  shall  be  received  as  a 
voucher  for  the  manufacture  of  such  articles.  Any  materials  im- 
ported into  the  United  States  may,  under  such  rules  as  the  Sec- 
retary of  the  Treasury  may  prescribe,  and  under  the  direction 
of  the  proper  officer,  be  removed  in  original  packages  from  on 
shipboard,  or  from  the  bonded  warehouse  in  which  the  same  may 
be,  into  the  bonded  warehouse  in  which  such  manufacture  may 
be  carried  on,  for  the  purpose  of  being  used  in  such  manufacture, 
without  payment  of  duties  thereon,  and  may  there  be  used  in 
such  manufacture.  No  article  so  removed,  nor  any  article  manu- 
factured in  said  bonded  warehouse,  shall  be  taken  therefrom 
except  for  exportation,  under  the  direction  of  the  proper  officer 
having  charge  thereof,  as  aforesaid,  whose  certificate,  describing 
the  articles  by  their  marks,  or  otherwise,  the  quantity,  the  date 
of  importation,  and  name  of  vessel.  T^^ith  such  additional  particu- 


126  IMPOETERS  FIRST  AID 

lars  as  may  from  time  to  time  be  required,  shall  be  received  by 
the  collector  of  customs  in  cancellation  of  the  bonds,  or  return 
of  the  amount  of  foreign  import  duties.  All  labor  performed 
and  services  rendered  under  these  regulations  shall  be  under  the 
supervision  of  an  officer  of  the  customs,  and  at  the  expense  of  the 
manufacturer.'' 

Smelting  and  Refining  in  Bond 

Sec.  5.  The  smelting  and  refining  of  metals  in 
bond  is  covered  by  Paragraph  N,  Subsection  1,  of 
Section  IV,  of  the  Act  of  October  3,  1913,  which 
provides : 

"That  the  works  of  manufacturers  engaged  in  smelting  or  re- 
fining, or  both,  of  ores  and  crude  metals,  may  upon  the  giving  of 
satisfactory  bonds  be  designated  as  bonded  smelting  warehouses. 
Ores  or  crude  metals  may  be  removed  from  the  vessel  or  other 
vehicle  in  which  imported,  or  from  a  bonded  warehouse,  into  a 
bonded  smelting  warehouse  without  the  payment  of  duties 
thereon  and  there  smelted  or  refined,  or  both,  together  with  ores 
or  crude  metals  of  home  or  foreign  production :  Provided,  That 
the  bonds  shall  be  charged  with  the  amount  of  duties  payable 
upon  such  ores  and  crude  metals  at  the  time  of  their  importa- 
tion, and  the  several  charges  against  such  bonds  may  be  can- 
celed upon  the  exportation  or  delivery  to  a  bonded  manufactur- 
ing warehouse  established  under  paragraph  M  of  this  section  of 
an  amount  of  the  same  kind  of  metal  equal  to  the  actual  amount 
of  dutiable  metal  producible  from  the  smelting  or  refining,  or 
both,  of  such  ores  or  crude  metals  as  determined  from  time  to 
time  by  the  Secretary  of  the  Treasury:  And  provided  further, 
That  the  said  metals  producible,  or  any  portion  thereof,  may  be 
withdrawn  for  domestic  consumption,  or  transferred  to  a  bonded 
customs  warehouse,  and  withdrawn  therefrom,  and  the  several 
charges  against  the  bonds  canceled  upon  the  payment  of  the 
duties  chargeable  against  an  equivalent  amount  of  ores  or  crude 
metals  from  which  said  metal  would  be  producible  in  their  con- 
dition as  imported:  And  provided  further,  That  on  the  arrival 
of  the  ores  and  crude  metals  at  such  establishments  they  shall  be 
sampled  and  assayed  according  to  commercial  methods  under  the 
supervision  of  Government  officers,  to  be  appointed  by  the  Secre- 
tary of  the  Treasury  and  at  the  expense  of  the  manufacturer: 
Provided  further.  That  antimonial  lead  produced  in  said  estab- 
lishments may  be  withdrawn  for  consumption  upon  the  payment 
of  the  duties  chargeable  against  it  as  type  metal  under  existing 
law  and  the  charges  against  the  bonds  canceled  in  a  similar  sum : 
Provided  further.  That  all  labor  performed  and  services  ren- 
dered pursuant  to  this  section  shall  be  under  the  supervision  of 


MANUFACTURE  UNDER  BOND  127 

an  officer  of  the  customs,  to  be  appointed  by  the  Secretary  of  the 
Treasury,  and  at  the  expense  of  the  manufacturer:  Provided 
further.  That  all  regulations  for  the  carrying  out  of  this  section 
shall  be  prescribed  by  the  Secretary  of  the  Treasury." 

Regulations  Governing  Manufacture  in  Bond 

Sec.  6.  The  manufacture  in  bond  under  these 
various  provisions  is  subject  to  such  regulations  as 
the  Secretary  of  the  Treasury  may  prescribe. 
These  contemplate  the  keeping  of  appropriate  rec- 
ords, and  a  constant  customs  supervision  through 
a  Government  storekeeper  duly  appointed  for  that 
purpose,  and  whose  compensation  will  be  at  the 
expense  of  the  manufacturer.  (Articles  747  to  800 
of  the  Customs  Regulations  of  1915.) 


CHAPTER    XVIII 

BONDED  WAREHOUSES 

Regulations     Governing     the    Establishment     of 
Bonded  Warehouses,  General  Order  Stores,  Ete. 

Sec.  1.  It  is  provided  by  Section  24  of  the  Act 
of  June  22, 1874: 

"That  the  Secretary  of  the  Treasury  shall,  from  time  to  time, 
make  such  regulations  as  he  may  deem  necessary  for  the  conduct 
and  management  of  the  bonded  warehouses,  general-order  stores, 
and  other  depositories  of  the  imported  merchandise  throughout 
the  United  States;  all  regulations  or  orders  issued  by  collectors 
of  customs  in  regard  thereto  shall  be  subject  to  revision,  altera 
tion,  or  revocation  by  him;  and  no  warehouse  shall  be  bonded 
and  no  general-order  store  established  without  his  authority  and 
approval.  And  it  shall  be  the  duty  of  the  Secretary  of  the  Treas- 
ury, in  granting  permits  to  establish  general-order  warehouses, 
to  require  such  warehouse  or  warehouses  to  be  located  contigu- 
ous, or -as  near  as  may  be,  to  the  landing  places  of  steamers  and 
vessels  from  foreign  ports;  and  that  no  officer  of  the  customs 
shall  have  any  personal  ownership  of,  or  interest  in,  any  bonded 
warehouse  or  general-order  store." 

It  is  accordingly  provided  by  Article  709  of  the 
Customs  Regulations  of  1915  that : 

"Warehouses  for  the  storage  of  bonded  merchandise  shall  be 
used  exclusively  for  that  purpose,  and  for  the  storage  of  un- 
claimed goods  under  Government  control,  and  shall  be  divided 
into  the  following  classes : 

Class  I 

Sec.  2.  Public  warehouses  established  under 
Section  2954  of  the  Revised  Statutes,  which  pro- 
vides that : 

"The  Secretary  of  the  Treasury  may,  at  his  discretion,  lease 
such  warehouses  as  he  deems  necessary,  for  the  storage  of  un- 

128 


BONDED  WAREHOUSES  129 

claimed  goods,  or  goods  which  for  any  other  reason  are  required 
by  law  to  be  stored  by  the  Government/' 

Warehouses  used  for  the  storage  of  merchandise 
undergoing  examination  by  the  appraiser  are  des- 
ignated ** Public  Stores." 

W^arehouses,  or  parts  thereof,  used  exclusively 
for  the  storage  of  seized  and  unclaimed  goods  are 
designated  ** General  Order  Stores.'' 

Class  II 
Sec.  3.  Importers'  private  bonded  warehouses 
used  exclusively  for  the  storage  of  imported  mer- 
chandise owned  and  entered  for  warehouse  by  the 
proprietors,  also  cellars  and  vaults  used  for  the 
storage  of  wines  and  spirits  only  under  Sections 
2958  and  2960  of  the  Revised  Statutes,  which  pro- 
vide that : 

"Cellars  and  vaults  of  stores  for  the  storage  of  wines  and  dis- 
tilled spirits  only,  and  yards  for  the  storage  of  coal,  mahogany, 
and  other  woods  and  lumber,  may,  at  the  discretion  of  the  Secre- 
tary of  the  Treasury,  be  constituted  bonded  warehouses  for  the 
storage  of  such  articles  under  the  same  regulations  and  condi- 
tions as  required  in  the  storage  of  other  merchandise;  the  cellars 
or  vaults  shall  be  exclusively  appropriated  to  the  storage  of  wines 
or  distilled  spirits,  and  shall  have  no  opening  or  entrance  except 
the  one  from  the  street,  on  which  separate  and  different  locks  of 
the  custom-house  and  the  owner  or  proprietor  of  the  cellars  or 
vaults  shall  be  placed." 

"Private  warehouses  shall  be  used  solely  for  the  purpose  of 
storing  warehoused  merchandise,  and  shall  be  previously  ap- 
proved by  the  Secretary  of  the  Treasury,  and  be  placed  in  charge 
of  a  proper  officer  of  the  customs,  who,  together  with  the  owner 
and  proprietor  of  the  warehouse,  shall  have  the  .joint  custody  of 
all  the  merchandise  stored  in  the  warehouse;  and  all  the  labor  on 
the  merchandise  so  stored  must  be  performed  by  the  owner  or 
proprietor  of  the  warehouse,  under  the  supervision  of  the  officer 
of  the  customs  in  charge  of  the  same,  at  the  expense  of  the  owner 
or  proprietor." 

Class  III 
Sec.  4.     Bonded  warehouses  used  for  the  general 
storage  of  imported  goods.    A  w^arehouse  of  this 


130  IMPORTEKS  FIRST  AID 

class  shall  consist  of  an  entire  building,  or  of  a  part 
of  a  building  entirely  separated  from  the  rest  of 
the  building  by  suitable  partitions  or  walls. 

Class  IV  . 

Sec.  5.  Bonded  yards  or  sheds  for  the  storage 
of  heavy  and  bulky  imported  merchandise.  Ware- 
houses of  this  class  shall  be  used  exclusively  for  the 
storage  of  heavy  or  bulky  articles.  The  yards  must 
be  enclosed  by  substantial  fences,  not  less  than  12 
feet  in  height,  with  entrance  gates  capable  of  being 
secured  by  customs  locks. 

Stables  or  parts  thereof  may  be  bonded  for  the 
storage  of  animals. 

Class  V 

Sec.  6.  Bonded  bins  or  parts  of  buildings  or  of 
elevators  to  be  used  for  the  storage  of  grain.  The 
bonded  portion  must  be  separated  from  the  rest  of 
the  buildings,  it  being  provided  by  Section  2959  of 
the  Revised  Statutes  that : 

"Parts  of  such  building  as  shall  be  approved  by  the  Secretary 
of  the  Treasury  may  be  bonded  for  the  storage  of  grain,  under 
such  rules,  regulations,  and  conditions  as  he  may  prescribe  for 
the  security  of  the  revenue/' 

Warehouses  of  Class  IV  or  V  may  be  bonded  ex- 
clusively for  the  storage  of  goods  imported  by  the 
proprietor,  in  which  case  they  will  be  designated  as 
*' Importer's  Private  Warehouses.'' 

Class  VI 
Sec.  7.  Warehouses  for  the  manufacture  in 
bond,  solely  for  exportation,  of  articles  made  in 
whole  or  in  part  of  imported  materials,  or  of  mate- 
rials subject  to  internal  revenue  tax ;  for  the  manu- 
facture for  home  consumption  or  exportation  of 
cigars  in  whole  of  tobacco  imported  from  one  coun- 


BONDED  WAREHOUSES  131 

try ;  also  for  the  storage  and  cleansing  of  imported 
rice  intended  for  exportation,  provided  for  under 
Paragraph  M  of  Section  IV  of  the  Tariff  Act  of 
October  3, 1913  (Chapter  XVII,  Section  IV). 

Class  VII 
Sec.  8.  Warehouses  for  the  smelting  and  refin- 
ing of  imported  ores  and  crude  metals  for  exporta- 
tion or  domestic  consumption,  provided  for  under 
Paragraph  N,  Subsection  I  of  Section  IV  of  the 
Tariff  Act  of  October  3, 1913  (Chapter  XVII,  Sec- 
tion 5). 


CHAPTER   XIX 

CUSTOMS  BONDS 

Origin 

Sec.  1.  The  necessity  for  the  filing  of  Customs 
Bonds  may  arise  from  various  causes.  They  may 
be  required  under  specific  provisions  of  the  stat- 
utes ;  or  they  may  be  called  for  under  general  regu- 
lations prescribed  by  the  Secretary  of  the  Treasury 
pursuant  to  the  authority  conferred  by  Section  251 
of  the  Revised  Statutes  (Chapter  1,  Section  2). 

Bond  to  Produce  Certified  Invoice 

Sec.  2.  The  first  bond  with  which  the  importer 
may  ordinarily  come  in  contact  is  that  to  produce  a 
certified  consular  invoice,  as  provided  for  under 
Paragraph  E  of  Section  III  of  the  Tari:ff  Act  of 
October  3, 1913  (Chapter  VI,  Section  2). 

The  conditions  of  this  bond,  the  time  for  which  it 
may  run  and  the  penalty  prescribed  thereunder  are 
not  fixed  by  statute,  but  are  prescribed  by  regula- 
tions issued  by  the  Secretary  of  the  Treasury.  This 
bond  usually  runs  for  a  period  of  six  months,  and 
provides  for  a  penalty  equal  to  double  the  estimated 
duties. 

Bond  of  Indemnity  to  Produce  Bill  of  Lading 

Sec.  3.  Inability  to  file  a  Bill  of  Lading  cover- 
ing the  importation  at  time  of  entry  may  require 
the  filing  of  a  bond  of  indemnity  to  produce  a  bill 

132 


CUSTOMS  BONDS  133 

of  lading  within  a  reasonable  time.     (Chapter  VI, 
Sections.) 

This  bond  is  not  provided  for  by  statute,  but  is  a 
personal  bond  given  to  the  collector.  It  is  usually 
given  in  a  sum  equal  to  double  the  estimated  duties. 

Bond  to  Produce  Otvner's  Declaration 

Sec.  4.  This  bond  may  be  required  in  view  of 
the  provisions  of  Paragraph  F  of  Section  III  of 
the  Tariff  Act  of  October  3,  1913  (Chapter  VI, 
Section  5). 

The  conditions  and  penalties  of  the  bond  are  pre- 
scribed vmder  regulations  issued  by  the  Secretary 
of  the  Treasury.  The  penalty  of  this  bond  is  in  an 
amount  equal  to  double  the  estimated  duties  on  the 
merchandise. 

Redelivery  Bond — Unexamined  Packages 

Sec.  5.  This  bond  is  required  under  Section 
2899  of  the  Revised  Statutes.  The  conditions  of 
the  bond  and  the  penalties  prescribed  thereunder 
are  fixed  by  statute  (Chapter  VI,  Section  6). 

Redelivery    Bond    Impure    Teas,    Unwholesome 
Goods,  Etc. 

Sec.  6.  Such  bonds  are  required  pursuant  to 
the  provisions  of  the  Tea  Act  of  March  2,  1897 
(Chapter  XLI,  Section  14).  The  Food  and  Drugs 
Act  of  June  30, 1906  (Chapter  XL,  Section  2).  The 
Meat  Inspection  Act  of  June  30,  1906  (Chapter 
XLI,  Section  24) .  The  Insecticide  Act  of  April  26, 
1910  (Chapter  XLI,  Section  5).  The  Plant  Quar- 
antine Act  of  August  20,  1912  (Chapter  XLI,  Sec- 
tion 19).  The  Seed  Importation  Act  of  August  24, 
1912  (Chapter  XLI,  Section  18). 


134  IMPORTERS  FIRST  AID 

These  bonds  are  given  in  varying  penalties  to  in- 
sure the  return  to  the  Government  for  re-exporta- 
tion or  destruction  of  impure  teas,  unwholesome 
food  products,  etc.,  tentatively  delivered  to  the  im- 
porter pending  the  official  examination  of  retained 
samples  of  the  importations  as  to  its  purity,  whole - 
someness  and  freedom  from  infectious  diseases,  etc. 

Warehouse  Bond 

Sec.  7.  If  the  imported  merchandise  is  to  be 
warehoused,  a  bond  to  secure  the  payment  of  duties 
to  the  Government  is  required  under  Section  2962, 
Revised  Statutes  (Chapter  XIV,  Section  2).  This 
bond  is  taken  in  an  amount  equal  to  double  the  esti- 
mated duties. 

Common  Carrier  Bond 

Sec.  8.  Common  carriers  engaged  in  the  trans- 
portation of  imported  merchandise  in  bond  from 
one  port  to  another  in  accordance  with  the  provis- 
ions of  Sections  3000,  3001,  3005  of  the  Revised 
Statutes  and  the  Immediate  Transportation  Act  of 
June  10,  1880,  are  required  to  file  a  bond  for  the 
faithful  performance  of  that  duty.  (  Chapter  XVI, 
Section  1,  and  Chapter  XVI,  Section  5.) 

These  bonds  are  given  for  a  lump  sum,  and  run 
indefinitely.  The  conditions  and  penalties  are  pre- 
scribed under  Regulations  of  the  Secretary  of  the 
Treasury.    (Chapter  XVI,  Section  6.) 

Warehouse  and  Exportation  Bond 

Sec.  9.  This  bond  is  given  on  the  withdrawal  of 
merchandise  from  bonded  warehouse  for  exporta- 
tion within  three  years  from  date  of  importation. 
(Section  2971,  R.  S.)    The  condition  of  this  bond  is 


CUSTOMS  BONDS  135 

that  the  merchandise  be  landed  abroad  and  that  a 
foreign  landing  certificate  to  that  effect  be  pro- 
duced. The  penalty  prescribed  is  in  an  amount 
equal  to  double  the  estimated  duties.  (Chapter 
XIV,  Section  9.) 

Manufacturing  Warehouse  Bond 

Sec.  10.  This  is  a  general  bond  given  in  a  lump 
sum  pursuant  to  regulations  prescribed  by  the  Sec- 
retary of  the  Treasury  to  insure  the  proper  ac- 
counting and  exportation  of  merchandise  manufac- 
tured in  bond  wholly  or  in  part  from  imported  ma- 
terials.   (Chapter  XVIII,  Section  6.) 

Bond  to  Produce  Foreign  Landing  Certificate 

Sec.  11.  This  bond  is  given  on  the  withdrawal 
for  export  of  goods  manufactured  in  bonded  manu- 
facturing warehouses.  (Chapter  XVIII,  Section 
6.)  Also  on  the  exportation,  with  the  benefit  of 
drawback  of  goods  manufactured,  not  under  bond, 
from  imported  materials,  wholly  or  in  part,  under 
the  drawback  provisions  of  Paragraph  O  of  Sec- 
tion III  of  the  Tariff  Act  of  October  3, 1913  (Chap- 
ter XX,  Section  1) ;  also  on  the  exportation 
from  bonded  warehouse  of  merchandise  on  which 
duties  have  or  have  not  been  paid.  (Chapter  XV, 
Sections  4  and  5.) 

Bonds — By  Whom  Given 

Sec.  12.  Customs  bonds  may  be  given  by  the 
person,  partnership  or  corporation  in  interest,  or 
by  a  duly  authorized  attorney  acting  under  proper 
power  of  attorney. 


136  IMPORTERS  FIRST  AID 

Sureties  on  Bonds 

Sec.  13.  Persons,  partnerships  and  corpora- 
tions other  than  those  appearing  as  principals  on 
the  bond  may  qualify  as  sureties,  provided  they  are 
both  residents  and  citizens  of  the  United  States. 

Cancellation  of  Bonds 
Sec.  14.     Customs  Bonds  will  be  cancelled : 

First.  Upon  specific  performance  of  the  condi- 
tions of  the  bond. 

Second,  On  application  to  the  Secretary  of  the 
Treasury  where  it  is  satisfactorily  shown 
that  after  due  and  diligent  effort  on  the  part 
of  the  principal  he  has  been  unable  to  com- 
ply with  the  conditions  thereof;  provided, 
however,  that  it  shall  appear  that  full  duties 
have  been  paid  and  that  the  interests  of  the 
Government  have  been  fully  safeguarded. 

Under  this  category  may  be  mentioned  bonds  to 
produce  certified  consular  invoices  and  bonds  to 
produce  foreign  landing  certificates.  (Chapter 
XIX,  Sections  2  and  11.) 

Extension  of  Bonds 

Sec.  15.  Where  the  time  for  which  the  bond 
may  be  given  has  not  been  limited  by  statute,  it  is 
within  the  discretion  of  the  Secretary  of  the  Treas- 
ury to  grant  an  extension. 

Under  this  category  may  be  mentioned  bonds  to 
produce  certified  consular  invoices;  bonds  to  pro 
duce  foreign  landing  certificates  referred  to  in  the 
preceding  section,  and  the  usual  exhibition  bonds 
given  under  Paragraphs  582  and  653  of  the  Tariff 
Act  of  October  3,  1913. 


CUSTOMS  BONDS  137 

Bonds  given  for  a  fixed  period  limited  by  law 
cannot  be  extended,  and  the  liability  thereunder  ac- 
crues. Among  this  class  may  be  mentioned  the  six 
months  animal  exhibit  bond  given  under  Para- 
graph 398  of  the  tariff,  and  the  six  months  repair 
and  tourist  bonds  provided  for  under  Paragraph 
J.  Subsection  4  of  Section  IV  of  the  Tariff  Act  of 
October  3,  1913. 

Miscellaneous  Customs  Bonds 

Sec.  16.  In  addition  to  the  bonds  referred  to  in 
the  preceding  sections  of  this  chapter,  various 
bonds  are  provided  for  under  regulations  of  the 
Secretary  of  the  Treasury  in  connection  with  vari- 
ous transactions  growing  out  of  the  entry  and  with- 
drawal of  imported  merchandise. 

These  bonds  are  subject  to  the  general  rules  here- 
inbefore referred  to. 


CHAPTER   XX 

MANUFACTURE  FOR  EXPORT  NOT  UNDER  BOND 

Manufacture  With  the  Benefit  of  Drawback 

Sec.  1.  Manufacture  for  export  not  under  bond 
is  governed  by  Paragraph  O  of  Section  III  of  the 
Act  of  October  3, 1913,  which  provides : 

"That  upon  the  exportation  of  articles  manufactured  or  pro- 
duced in  the  United  States  by  the  use  of  imported  merchandise 
or  materials  upon  which  customs  duties  have  been  paid,  the  full 
amount  of  such  duties  paid  upon  the  quantity  of  materials  used 
in  the  manufacture  or  production  of  the  exported  product  shall 
be  refunded  as  drawback,  less  1  per  centum  of  such  duties :  Pro- 
vided, That  where  a  principal  product  and  a  by-product  result 
from  the  manipulation  of  imported  material  and  only  the  by- 
product is  exported,  the  proportion  of  the  drawback  distributed 
to  such  by-product  shall  not  exceed  the  duty  assessable  under 
this  Act  on  a  similar  by-product  of  foreign  origin  if  imported 
into  the  United  States.  Where  no  duty  is  assessable  upon  the 
importation  of  a  corresponding  by-product,  no  drawback  shall 
be  payable  on  such  by-product  produced  from  the  imported 
material;  if,  however,  the  principal  product  is  exported,  then  on 
the  exportation  thereof  there  shall  be  refunded  as  drawback  the 
whole  of  the  duty  paid  on  the  imported  material  used  in  the  pro- 
duction of  both  the  principal  and  the  by-product,  less  1  per  cent., 
as  hereinbefore  provided:  Provided  further.  That  when  the  ar- 
ticles exported  are  manufactured  in  part  from  domestic  ma- 
terials, the  imported  materials  or  the  parts  of  the  articles  manu- 
factured from  such  materials,  shall  so  appear  in  the  completed 
articles  that  the  quantity  or  measure  thereof  may  be  ascertained : 
And  provided  further,  That  the  drawback  on  any  article  allowed 
under  existing  law  shall  be  continued  at  the  rate  herein  provided. 
That  the  imported  materials  used  in  the  manufacture  or  produc- 
tion of  articles  entitled  to  drawback  of  customs  duties  when  ex- 
ported shall,  in  all  cases  where  drawback  of  duties  paid  on  such 
materials  is  claimed,  be  identified,  the  quantity  of  such  materials 
used  and  the  amount  of  duties  paid  thereon  shall  be  ascertained, 
the  facts  of  the  manufacture  or  production  of  such  articles  in  the 
United  States  and  their  exportation  therefrom  shall  be  deter- 
mined, and  the  drawback  due  thereon  shall  be  paid  to  the  manu- 

138 


MANUFACTURE  NOT  UNDER  BOND   139 

facturer,  producer,  or  exporter,  to  the  agent  of  either  or  to  the 
person  to  whom  such  manufacturer,  producer,  exporter,  or  agent 
shall  in  writing  order  such  drawback  paid,  under  such  regula- 
tions as  the  Secretary  of  the  Treasury  shall  prescribe/' 

Dratvback  Regulations 

Sec.  2.  It  is  the  object  of  this  legislation  to  en- 
courage the  manufacture  for  export  and  to  that 
end  to  give  the  American  manufacturer  the  use  of 
foreign  materials,  whether  raw  or  partly  manufac- 
tured, practically  free  of  import  duty,  the  one  per 
cent,  retained  by  the  Government  being  considered 
relatively  unimportant. 

The  regulations  of  the  Secretary  of  the  Treasury 
governing  the  allowance  of  drawback  on  the  expor- 
tation of  articles  manufactured  wholly  or  in  part, 
with  the  use  of  imported  materials  on  which  duties 
have  been  paid  do  not  contemplate  a  constant 
supervision  of  the  process  of  manufacture  by  a 
Government  storekeeper  at  the  expense  of  the 
manufacturer,  but  provide  for  the  keeping  of  ap- 
propriate records  by  means  of  which  the  imported 
materials  used  may  be  traced  through  the  various 
processes  of  manufacture,  and  the  quantity  or 
measure  thereof  determined  in  the  finished  article 
exported.  (Articles  855-889  of  the  Customs  Regu- 
lations of  1915.) 

It  is  on  the  quantity  of  imported  material  so 
identified,  whether  by  actual  weighing,  measuring 
or  gauging  of  the  exported  article,  or  by  an  exami- 
nation of  the  importer's  manufacturing  records 
showing  quantities  of  imported  materials  used, 
where  the  process  is  one  involving  a  chemical  or 
other  change  of  the  imported  article,  that  the 
amount  of  drawback  to  be  paid  is  based. 

It  is  therefore  a  matter  of  the  greatest  impor- 


140  IMPOKTERS  FIRST  AID 

tance  that  a  proper  record  and  identification  of  the 
materials  used  in  the  process  of  manufacture  be 
maintained  by  the  manufacturer,  and  it  will  not  be 
sufficient  to  show  merely  that  a  corresponding 
quantity  of  foreign  material  was  imported.  Fail 
ure  to  keep  adequate  records  may  invalidate  the 
claim  for  the  allowance  of  drawback. 

Application  for  Draiviack 

Sec.  3.  Before  drawback  allowance  can  be  made 
it  will  be  necessary  to  file  with  the  Secretary  of  the 
Treasury  an  application  in  writing  setting  forth 
the  nature  of  the  article  to  be  manufactured  for  ex- 
port and  the  foreign  materials  to  be  used  in  its 
manufacture,  with  the  request  that  a  rate  of  draw- 
back be  established  applicable  to  such  exportations. 

Establishment  of  the  Rate  of  Dratvhack 

Sec.  4  After  due  investigation  by  Special 
Agents  of  the  Treasury  Department  of  the  appli- 
cant's process  of  manufacture,  and  the  nature  and 
quantities  of  the  imported  materials  used,  a  rate  of 
drawback  will  be  prescribed  for  the  manufactured 
article  to  be  exported. 

Notice  of  Intent  to  Export 

Sec.  5.  The  rate  having  been  established,  it  will 
be  necessary  before  exportation  may  be  made  with 
the  benefit  of  drawback  to  file  a  Notice  of  Intent  to 
export,  it  being  provided  by  Article  859  of  the  Cus- 
toms Regulations  of  1915  that : 

"At  least  six  hours  before  lading  of  articles  entitled  to  draw- 
back, the  party  claiming  such  drawback  shall  file  with  the  col- 
lector a  notice  of  intent  to  export  with  benefit  of  drawback.'' 


MANUFACTUEE  NOT  UNDER  BOND   141 

This  notice  must  specify  the  marks  and  numbers 
of  the  packages  to  be  exported,  give  a  description 
of  the  merchandise  contained  therein,  state  where 
the  same  is  deposited  and  the  character  of  the  im- 
ported materials  or  parts  used  in  the  manufacture 
of  the  exported  article  on  which  drawback  is 
claimed. 

Inspection  and  Lading 

Sec.  6.  The  notice  of  intent  having  been  duly 
filed,  suitable  provision  is  made  by  Article  860  of 
the  Customs  Regulations  of  1915  for  the  inspection 
of  the  merchandise  by  customs  officers  prior  to 
lading  on  the  exporting  vessel,  and  for  the  super- 
vision of  the  lading  thereof. 

Completion  of  Drawback  Entry 

Sec.  7.  The  merchandise  having  been  duly  in- 
spected and  laden,  it  is  provided  by  Article  866  of 
the  Customs  Regulations  of  1915  that : 

"Within  one  year  after  the  clearance  of  the  exporting  vessel 
or  conveyance  there  shall  be  filed  with  the  collector  at  the  port 
where  the  noticfes  of  intent  were  deposited  a  drawback  entry  in 
duplicate  in  the  form  following :....'' 

This  form  provides  for  a  complete  identification 
of  the  merchandise  by  marks  and  numbers,  quan- 
tity and  description,  by  whom  manufactured,  ma- 
terial on  which  drawback  is  claimed,  name  of  the 
exporting  vessel,  date  of  clearance  and  foreign 
destination  of  the  merchandise. 

Landing  Certificate 

Sec.  8.  Where  the  drawback  exceeds  $100  on 
any  shipment  exported  by  sea,  or  $25  if  exported 
by  land,  the  party  making  entry  for  drawback  shall 


142  IMPORTERS  FIRST  AID 

execute  and  deliver  to  the  collector  of  customs  a 
bond  conditioned  for  the  production  of  a  foreign 
landing  certificate.  This  certificate  may  be  signed 
by  the  consignee,  or  by  the  foreign  revenue  officer, 
or  by  the  vessel's  agent  at  the  place  of  landing.  In 
the  absence  of  such  bond  to  produce  the  foreign 
landing  certificate,  the  liquidation  of  the  drawback 
entry  and  the  payment  of  the  drawback  will  be  sus- 
pended until  such  time  as  the  required  foreign 
landing  certificate  shall  have  been  produced. 
(Article  876  of  the  Customs  Regulations  of  1915.) 

Liquidation  of  the  Draivhack  Entry 

Sec.  9.  The  documenta^;ry  evidence  required 
under  the  regulations  of  the  Secretary  having  been 
furnished,  the  collector  of  customs  will  proceed 
with  the  liquidation  of  the  drawback  entry  for  the 
purpose  of  determining  the  amount  of  drawback 
due  on  the  merchandise  exported  thereunder. 
(Article  897  of  the  Customs  Regulations  of  1915.) 

Payment  of  Drawback 

Sec.  10.  The  amount  of  drawback  due  having 
been  ascertained,  the  collector  will  issue  in  pay- 
ment thereof  a  debenture  certificate  made  payable 
to  the  order  of  the  party  making  such  entry,  or  to 
the  order  of  a  party  to  whom  the  maker  of  the  entry 
shall,  on  entry,  have  ordered  the  drawback  paid  or 
declared  the  same  to  be  due. 

Said  debenture  certificate  will  be  made  payable 
thirty  days  from  the  date  of  the  clearance  of  the 
exporting  vessel  or  conveyance  (Article  880  of  the 
Customs  Regulations  of  1915),  provision  for  pay- 
ment having  been  made  by  Section  3048  of  the  Re- 
vised Statutes,  which  provides  that : 


MANUFACTURE  NOT  UNDER  BOND  143 

"So  much  money  as  may  be  necessary  for  the  payment  of 
debentures  or  drawbacks  and  allowances  which  may  be  authorized 
and  payable  is  hereby  appropriated  for  that  purpose  out  of  any 
money  in  the  Treasury,  to  be  expended  according  to  the  laws 
authorizing  debentures  or  drawbacks  and  allowances.  The  col- 
lectors of  customs  shall  be  the  disbursing  agents  to  pay  such 
debentures,  drawbacks,  and  allowances.  All  debenture  certifi- 
cates issued  according  to  law  shall  be  received  in  payment  of 
duties  at  the  custom-house  where  the  same  have  been  issued,  the 
laws  regulating  drawbacks  having  been  complied  with." 


CHAPTER   XXI 

IMPORTATION  BY  MAIL 

Postal  Treaties 

Sec.  1.  It  is  provided  by  Section  388  of  the  Re- 
vised Statutes  that: 

"There  shall  be  at  the  seat  of  Government  an  Executive  De- 
partment to  be  known  as  the  Postoffice  Department,  and  a  Post- 
master General,  who  shall  be  the  head  thereof  .  .  .  ." 

It  is  also  provided  by  Section  398  of  the  Revised 
Statutes  that: 

"For  the  purpose  of  making  better  Postal  arrangements  with 
foreign  countries,  or  to  counteract  their  adverse  measures  affect- 
ing our  postal  intercourse  with  them,  the  Postmaster  General,  by 
and  with  the  advice  and  consent  of  the  President,  may  negotiate 
and  conclude  postal  treaties  or  conventions,  and  may  reduce  or 
increase  the  rates  of  postage  on  mail-matter  conveyed  between 
the  United  States  and  foreign  countries." 

Universal  Postal  Convention 

Sec.  2.  Acting  under  the  above  authority,  the 
Universal  Postal  Convention  of  May  26,  1906,  was 
entered  into,  forming  a  Universal  Postal  Union 
among  the  following  countries: 

Germany  and  German  Protectorates,  United  States  of  Amer- 
ica and  the  Island  Possessions  of  the  United  States  of  America, 
Argentine  Eepublic,  Austria,  Belgium,  Bolivia,  Bosnia-Herze- 
govina, Brazil,  Bulgaria,  Chili,  Chinese  Empire,  Eepublic  of 
Colombia,  Congo  Free  State,  Empire  of  Corea,  Republic  of  Costa 
Rica,  Crete,  Republic  of  Cuba,  Denmark  and  Danish  Colonies, 
Dominican  Republic,  Egypt,  Ecuador,  Spain  and  Spanish  Colo- 
nies, Ethiopian  Empire,  France,  Algeria,  French  Colonies  and 
Protectorates  of  Indo-China,  the  whole  of  the  French  Colonies, 
Great  Britain  and  various  British  Colonies,  British  India,  the 
Commonwealth  of  Australia,  Canada,  New  Zealand,  British  Colo- 

144 


IMPORTATION  BY  MAIL  145 

nies  of  South  Africa,  Greece,  Guatemala,  Republic  of  Hayti, 
Republic  of  Honduras,  Hungary,  Italy  and  the  Italian  Colonies^ 
Japan,  Republic  of  Liberia,  Luxemburg,  Mexico,  Montenegro, 
Nicaragua,  Norway,  Repul)lic  of  Panama,  Paraguay,  Nether- 
lands, the  Dutch  Colonies,  Peru,  Persia,  Portugal  and  Portu- 
guese Colonies,  Roumania,  Russia,  San  Salvador,  Servia,  King 
dom  of  Siam,  Sweden,  Switzerland,  Tunis,  Turkey,  Uruguay, 
and  United  States  of  Venezuela. 

Articles  to  Which  the  Convention  Applies 

Sec.  3.  It  is  provided  by  Article  2  of  the  said 
Convention  that : 

"The  stipulations  of  this  Convention  extend  to  letters,  post- 
cards, both  single  and  with  reply  paid,  printed  papers  of  every 
kind,  commercial  papers,  and  samples  of  merchandise  originat- 
ing in  one  of  the  countries  of  the  Union  and  intended  for  an- 
other of  those  countries." 

The  letters  covered  by  this  stipulation  have  refer- 
ence to  sealed  letters  forwarded  in  the  ordinary  or 
registered  mail.  As  to  printed  papers,  commercial 
papers  and*  samples,  it  is  provided  by  Article  5, 
Paragraph  3,  of  the  Postal  Convention  that : 

"Printed  papers  of  every  kind,  commercial  papers,  and  sam- 
ples of  mercliandise  ....  shall  be  made  up  in  such  manner  as 
to  admit  of  their  being  easily  examined." 

This  contemplates  that  such  packages  shall  not 
be  under  seal. 

By  Paragraph  5  of  said  Article  5  of  the  Conven- 
tion it  is  furthermore  provided  that : 

"Packets  of  samples  of  merchandise  may  not  contain  any  ar- 
ticle having  a  saleable  value.  .  .  ." 

Prohibitions 

Sec.  4.  Article  16  of  the  Convention,  Para- 
graph 3,  provides  that : 

"It  is  forbidden:  To  insert  in  ordinary  or  registered  corre- 
spondence consigned  to  the  post : 

(a)  Coin. 

(b)  Articles  liable  to  customs  duty. 


146  IMPORTERS  FIRST  AID 

(c)  Articles  of  gold  or  silver,  precious  stones,  jewelry  and 
other  precious  articles,  but  only  where  their  insertion  or  trans- 
mission is  forbidden  by  the  legislation  of  the  countries  con- 
cerned: Any  articles  whatsoever  of  which  the  i«iportation  or 
circulation  is  prohibited  in  the  country  of  destination/' 

While  the  importation  through  the  ordinary  or 
registered  mail  of  articles  liable  to  customs  duty  is 
thus  prohibited,  an  exception  has  been  made  under 
Sub-division  (c)  of  Paragraph  3  of  Article  16  of 
the  Convention  in  regard  to  precious  stones,  cut  or 
uncut,  it  being  provided  by  Treasury  Decision 
36718  of  October  9,  1916,  that: 

"Notice  is  hereby  given  that  from  and  after  this  date  packages, 
sealed  and  unsealed,  registered  or  unregistered,  containing  pre- 
cious stones,  cut  or  uncut,  may  be  imported  in  the  regular  mails 
from  foreign  countries,  subject  to  all  customs  duties  and  cus- 
toms regulations,  in  the  same  manner  as  though  imported  by 
parcel  post,  freight  or  express. 

"The  packages  must  be  plainly  marked  abroad  with  the  words 
^dutiable'  and  'subject  to  examination  by  the  United  States  cus- 
toms officers,'  and  they  may  also  be  marked  'precious  stones.' 
Each  package  must  contain  an  invoice  giving  an  accurate  state- 
ment of  the  value  of  the  contents  thereof." 

Undelivered  Packages 

Sec.  5.  Under  Paragraph  4  of  Article  16  of  the 
said  Convention  it  is  further  provided  that : 

"Packets  falling  under  the  prohibitions  of  the  foregoing 
paragraph  3,  which  have  been  erroneously  admitted  to  transmis- 
sion, should  be  returned  to  the  postoffice  of  origin,  except  in 
cases  where  the  Administration  of  the  country  of  destination  is 
authorized  by  law  or  by  its  internal  regulations  to  dispose  of 
them  otherwise.''  * 

Delivery  of  Prohibited  Packages 

Sec.  6.  Pursuant  to  the  provisions  of  said  Para- 
graph 4  of  Article  16  of  the  Convention,  it  has  been 
held  under  the  rules  and  regulations  prescribed  by 
the  Treasury  Department  that  dutiable  articles  for- 


IMPOKTATION  BY  MAIL  147 

warded  in  the  ordinary  or  registered  mail  contrary 
to  the  provisions  of  the  Universal  Postal  Conven- 
tion become  illegal  importations  upon  arrival  in 
the  United  States,  and  as  such  are  liable  to  seizure 
under  Section  3082  of  the  Revised  Statutes  (Chap- 
ter XXV,  Section  6).  Furthermore,  that  being 
thus  liable  to  seizure,  it  is  within  the  authority  of 
the  Secretary  of  the  Treasury  to  mitigate  or  remit 
the  seizure  under  Section  5293  of  the  Revised  Stat- 
utes (Chapter  XXVI,  Section  19). 

Suitable  regulations  have  accordingly  been  pre- 
scribed authorizing  the  release  of  such  importa- 
tions from  seizure  in  certain  cases  upon  the  pay- 
ment of  duties,  or  of  a  fine  equal  to  the  duties  that 
would  have  been  chargeable  on  the  articles  had  the 
same  been  imported  otherwise  than  through  the 
ordinary  or  registered  mail,  it  being  provided  by 
Article  299  of  the  Customs  Regulations  of  1915,  as 
amended  by  T.  D.  37779  of  September  28,  1918, 
that: 

Article  299  of  the  Customs  Regulations  of  1915  is  hereby 
amended  to  read  as  follows : 

"Art.  299.  Universal  postal  convention — Ordinary  mails — 
Printed  matter — Dutiable  articles — Fines. — The  importation  of 
dutiable  articles  by  mail  (except  books  and  printed  matter), 
otherwise  than  as  provided  in  the  three  preceding  articles,  is 
forbidden  by  the  Universal  Postal  Convention. 

"The  Postoffice  Department  defines  printed  matter  to  be  *all 
impressions  or  reproductions  made  upon  any  paper  or  cardboard 
by  means  of  printing,  engraving,  lithographing,  or  any  other 
mechanical  process  easy  to  recognize,  except  the  typewriter, 
letter  press,  or  manifold  copy.' 

"Dutiable  articles  so  imported  are  therefore  subject  to  seizure, 
but  the  seizure  may  be  released  under  the  following  conditions: 

"When  the  collector  is  satisfied  that  there  was  no  willful  vio- 
lation of  the  law  and  that  steps  have  been  taken  or  will  be  taken 
to  prevent  a  repetition  of  the  offense  if  the  seizure  is  valued  at 
less  than  $100,  it  may  be  released  upon  payment  of  the  full 
amount  of  duties  thereon,  entry  being  made  on  customs  Cat. 
No.  3419,  the  amount  being  accounted  for  as  duties.    If  the  mer- 


148  IMPOETERS  FIRST  AID 

chandise  is  valued  at  $100  or  more  and  does  not  exceed  $1000  in 
value,  formal  entry  will  be  required.  If  several  parcels  from  one 
sender  to  one  addressee  arrive  in  the  same  mail  and  their  aggre- 
gate value  is  $100  or  more,  formal  entry  will  be  required. 

"If  the  collector  is  of  the  opinion  that  there  has  been  a  willful 
violation  of  the  law  and  the  value  is  less  than  $100,  seizure  may 
be  released  upon  the  payment  of  a  fine  equal  to  the  foreign  value 
plus  the  duty,  the  amount  to  be  collected  and  reported  as  a  fine 
on  customs  Cat.  No.  3421.  If  the  value  is  $100  or  more  and 
application  is  made  for  remission  of  the  forfeiture  the  case  will 
be  submitted  by  the  collector  to  the  department  for  decision,  to- 
gether with  his  recommendation  thereon.  .  .  /' 

Fines  Covered  Into  the  Treasury  Cannot  Be 
Refunded 

Sec.  7.  If  the  addressee  or  importer  of  the 
package  liable  to  seizure  as  an  illegal  importation 
through  the  mails  is  dissatisfied  with  the  amount  of 
the  duties  or  fine  imposed  as  a  condition  precedent 
to  the  release  of  the  seizure ;  that  is  to  say,  if  he  is 
dissatisfied  with  the  valuation  placed  upon  the  im- 
ported merchandise  by  the  customs  officers  making 
the  appraisement,  or  if  he  is  of  the  opinion  that  the 
rate  of  duty  estimated  by  the  collector  as  charge- 
able against  the  importation,  had  it  been  regularly 
imported  otherwise  than  through  the  ordinary 
mail,  is  too  high,  he  may  notify  the  postmaster 
holding  the  package,  the  collector  of  customs  mak- 
ing the  assessment,  or  the  Secretary  of  the  Treas- 
ury to  that  effect,  and  request  a  review  of  the  col- 
lector's action  and  a  reduction  of  the  duties,  or  of 
the  fine  imposed. 

If  the  addressee  or  importer  desires  to  pursue 
this  course  he  should  withhold  payment  of  the  fine, 
if  one  has  been  imposed,  until  his  request  for  a  re- 
duction has  been  finally  disposed  of,  as  no  such  re- 
duction involving  a  refund  can  be  made  after  the 
fine  imposed  has  been  covered  into  the  Treasury  in 


IMPORTATION  BY  MAIL  149 

the  absence  of  specific  authority  of  Congress  to  that 
effect.  (Article  315,  Customs  Regulations  1915. 
Chapter  XXIII,  Section  6.) 

Dutiable  Merchandise  in  Unsealed  Packages 

Sec.  8.  Under  special  Postal  Conventions  en- 
tered into  between  the  United  States  and  Canada, 
Cuba,  Mexico  and  the  Republic  of  Panama  dutiable 
articles  may  be  imported  into  the  United  States 
through  the  mails  in  unsealed  packages,  subject 
only  to  the  limitations  as  to  value,  weight  or  size, 
placed  upon  articles  admissible  to  the  domestic 
mails  of  the  United  States.  (Article  297,  Customs 
Regulations,  1915.) 

Parcel  Post 

Sec.  9.  Under  the  authority  conferred  by  Sec- 
tion 398  of  the  Revised  Statutes,  parcel  post  con- 
ventions have  been  entered  into  with  various  for- 
eign countries  in  regard  to  the  importation  of  duti- 
able articles  through  the  mails  in  unsealed  pack- 
ages. 

Any  article  admissible  to  the  domestic  mails  of 
the  United  States  may  be  imported  in  unsealed 
packages  by  parcel  post  (unless  a  prohibited  im- 
portation) from  the  following  countries,  with 
which  the  United  States  has  parcel  post  conven- 
tions, viz. : 

Australia,  Austria  (including  certain  Austrian 
oflSces  in  the  Ottoman  Empire),  the  Bahamas,  Bar- 
badoes,  Belgiiun,  Bermuda,  Bolivia,  Brazil,  British 
Guiana,  Chile,  Colombia,  Costa  Rica,  Curacao, 
Danish  West  Indies,  Denmark,  Dominican  Repub- 
lic, Dutch  Guiana,  Ecuador,  France,  French 
Guiana,     Germany,     Gibraltar,     Great     Britain, 


150  IMPORTERS  FIRST  AID 

Greece,  Guadeloupe,  Guatemala,  Haiti,  Honduras 
(British),  Honduras  (Republic  of),  Hongkong 
(colony),  Hungary,  Italy,  Jamaica,  Japan,  Lee- 
ward Islands,  Liberia,  Mexico,  Martinique,  Nether- 
lands, Newfoundland,  New  Zealand,  Nicaragua, 
Venezuela,  Windward  Islands,  China.  (Article 
296,  Customs  Regulations  of  1915.) 

Customs  Declarations 

Sec.  10.  Importations  of  dutiable  merchandise 
in  unsealed  packages  by  parcel  post  differ  from 
those  permitted  through  the  ordinary  mails  under 
the  exceptions  heretofore  mentioned,  in  that  impor- 
tations by  parcel  post  must  be  accompanied  by  a 
customs  declaration,  prepared  by  the  foreign  sender 
in  approved  form,  giving  an  accurate  statement  of 
the  contents  and  value  of  the  package. 

Informal  Mail  Entry 

Sec.  11.  If  the  customs  declaration  attached  to 
the  parcel  post  package  indicates  a  value  not  in  ex- 
cess of  $100  informal  mail  entry  may  be  made, 
based  upon  the  customs  declaration,  without  the 
production  of  a  duly  certified  consular  invoice. 
(Article  310,  Customs  Regulations  1915.) 

Having  so  entered  the  parcel  post  package  and 
having  stated  a  value  for  the  merchandise  con- 
tained therein,  the  importer  may  appeal  to  reap- 
praisement  under  Paragraph  M  of  Section  III  of 
the  Act  of  October  3,  1913,  should  the  appraising 
officer  make  advances  to  the  entered  value  on  ap- 
praisement.   (Chapter- VII,  Section  8.) 

The  importer  may  likewise  file  protest  in  writing 
under  Paragraph  N  of  Section  III  of  the  Tariff 
Act  of  October  3,  1913,  if  he  deems  the  assessment 


IMPORTATION  BY  MAIL  151 

and  liquidation  of  the  duties  as  made  by  the  col- 
lector too  high.    (Chapter  VIII,  Section  5.) 

It  is  accordingly  provided  by  Article  311  of  the 
Customs  Regulations  of  1915  that  informal  mail 
entries  will  be  forjnally  liquidated  and  the  date  of 
liquidation  stamped  thereon,  and  that  all  entries 
liquidated  during  any  month  may  be  stamped  as 
liquidated  on  the  last  day  of  that  month  and  so 
posted  at  the  custom  house. 

It  is  against  the  date  of  liquidation  so  posted  that 
the  30  days  within  which  protest  may  be  filed  be- 
gins to  run.  (United  States  Court  of  Customs  Ap- 
peals, U.  S.  V.  Mandel  Bros.,  T.  D.  37051.)  (Chap- 
ter VIII,  Section  4.) 

Formal  Mail  Efitry 

Sec.  12.  If  the  customs  declaration  attached  to 
the  parcel  post  package  indicates  a  value  in  excess 
of  $100,  formal  or  regular  entry  will  be  required,  in 
accordance  with  the  provisions  of  Section  2785  of 
the  Revised  Statutes,  accompanied  by  a  duly  certi- 
fied consular  invoice  or  by  a  bond  to  produce  such 
consular  invoice. 

Formal  entry  having  been  so  made,  the  right  to 
appeal  to  reappraisement  and  review  on  protest 
under  Paragraphs  M  and  N  of  Section  III  of  the 
Tariff  Act  of  October  3,  1913,  accrues.  (Article 
313,  Customs  Regulations,  1915).     (T.  D.  37077.) 


CHAPTER   XXII 

ERRORS  IN  THE  ENTRY  OR  LIQUIDATION 

Manifest  Clerical  Errors 

Sec.  1.  Manifest  clerical  errors  in  any  entry  or 
liquidation  for  or  against  the  United  States  may  be 
corrected  within  one  year  after  entry  vmder  Para- 
graph Y  of  Section  III  of  the  Tariff  Act  of  October 
3, 1913,  which  provides : 

"That  whenever  it  shall  be  shown  to  the  satisfaction  of  the 
Secretary  of  the  Treasury  that,  in  any  case  of  unascertained  or 
estimated  duties,  or  payments  made  upon  appeal,  more  money 
has  been  paid  to  or  deposited  with  a  collector  of  customs  than, 
as  has  been  ascertained  by  final  liquidation  thereof,  the  law  re- 
quired to  be  paid  or  deposited,  the  Secretary  of  the  Treausury 
shall  direct  the  Treasurer  to  refund  and  pay  the  same  out  of 
any  money  in  the  Treasury  not  otherwise  appropriated.  The 
necessary  moneys  therefore  are  hereby  appropriated,  and  this 
appropriation  shall  be  deemed  a  permanent  indefinite  appropria- 
tion; and  the  Secretary  of  the  Treasury  is  hereby  authorized  to 
correct  manifest  clerical  errors  in  any  entry  or  liquidation  for  or 
against  the  United  States,  at  any  time  within  one  year  of  the 
date  of  such  entry,  but  not  afterwards :  Provided,  That  the  Sec- 
retary of  the  Treasury  shall,  in  his  annual  report  to  Congress, 
give  a  detailed  statement  of  the  various  sums  of  money  refunded 
under  the  provisions  of  this  Act  or  of  any  other  Act  of  Congress 
relating  to  the  revenue,  together  with  copies  of  the  rulings  under 
which  repayments  were  made/' 

Under  this  section  it  is  essential  that  the  error 
complained  of  be  manifest.  A  manifest  clerical 
error  has  been  defined  by  the  Treasury  Depart- 
ment, by  the  Board  of  United  States  General  Ap- 
praisers, and  by  the  United  States  Court  of  Cus- 
toms Appeals,  to  be  one  that  is  manifest  on  the  face 
of  the  papers  forming  the  official  record  of  the  im- 

152 


ERRORS  IN  ENTRY  OR  LIQUIDATION    153 

portation.  To  obtain  relief  it  is  not  necessary  that 
a  protest  under  Paragraph  N  of  Section  III  of  the 
Act  of  October  3,  1913,  be  filed  within  thirty  days 
after  liquidation,  but  it  is  sufficient  if  attention  is 
called  to  the  error  within  the  statutory  limitation 
of  one  year  after  date  of  entry. 

If,  however,  the  importer  elects  to  file  protest 
under  Paragraph  N  of  Section  III  of  the  Tariff 
Act  of  October  '3,  1913,  which  it  is  his  privilege  to 
do,  such  protest  will  be  forwarded  to  the  Board  of 
United  States  General  Appraisers  for  decision,  as 
it  invariably  involves  a  question  as  to  the  amount 
of  duties  chargeable  on  the  inrportation,  and  as 
such  falls  within  the  scope  of  Paragraph  N  of  Sec- 
tion III  of  the  Tariff  Act  of  October  3,  1913 
(Chapter  VIII,  Section  5). 

Manifest  clerical  errors  against  the  interests  of 
the  importer  in  any  entry  or  liquidation  not  discov- 
ered until  more  than  one  year  after  entry  can  be 
corrected  only  if  covered  by  protest  meeting  the  re- 
quirements of  Paragraph  N  of  Section  III  of  the 
Act  of  October  3, 1913.    (Chapter  VIII,  Section  5.) 

Errors  in  Classification, 

Sec.  2.  Errors  in  classification  adverse  to  the 
interests  of  the  importer  in  any  entry  or  liquida- 
tion involving  the  rate  and  amount  of  duties 
chargeable,  discovered  after  liquidation,  may  be 
corrected  only  upon  the  filing  of  a  protest  in  writ- 
ing in  due  form  within  thirty  days  after  liquidation 
as  required  by  Paragraph  N,  Section  III,  Act  of 
October  3,  1913,  heretofore  cited.  (Chapter  VIII, 
Section  5.) 

Errors  in  classification  adverse  to  the  interests  of 
the  Government  in  any  entry  or  liquidation  involv- 


154  IMPOETERS  FIRST  AID 

ing  the  rate  and  amount  of  duties  chargeagle,  dis- 
covered after  liqitidation^  may  be  corrected  within 
one  year  from  the  time  of  entry  under  Section  21 
of  the  Act  of  June  22,  1874,  which  provides : 

"That  whenever  goods,  wares,  and  merchandise  shall  have 
been  entered  and  passed  free  of  duty,  and  wlienever  duties  upon 
imported  goods,  wares,  and  merchandise  shall  have  been  liquida- 
ted and  paid,  and  such  goods,  wares,  and  merchandise  shall  have 
been  delivered  to  the  owner,  importer,  agent  or  consignee,  such 
entry  and  passage  free  of  duty  and  such  settlement  of  duties 
shall,  after  the  expiration  of  one  year  from  the,  time  of  entry,  in 
the^absence  of  fraud  and  in  the  absence  of  protest  by  the  owner, 
importer,  agent  or  consignee,  be  final  and  conclusive  upon  all 
parties/' 

This  correction  is  made  by  reliquidation  of  the 
entry,  w^hich  reliquidation  constitutes  in  fact  a  new 
liquidation  against  which  the  importer,  if  dissatis- 
fied therewith,  may  protest  in  writing  in  the  man- 
ner and  form  provided  for  under  Paragraph  N  of 
Section  III  of  the  Tariff  Act  of  October  3,  1913. 
Failure  to  so  protest  within  the  statutory  time  pre- 
scribed makes  the  reliquidation  final  and  conclusive 
against  the  interests  of  the  importer,  and  no  subse- 
quent review  can  be  had  thereof  in  any  court  of  law. 
(See  U.  S.  vs.  Louisville  Pillow  Co.,  T.  D.  27260, 
and  U.  S.  vs.  Tiffany,  T.  D.  27754.)  (Chapter 
VIII,  Section  6.) 

Erroneous  View  of  the  Facts 

Sec.  3.  As  to  the  correction  of  errors  in  liquida- 
tion adverse  to  the  interests  of  the  importer,  arising 
solely  upon  errors  of  fact,  it  is  provided  by  Section 
I  of  the  Act  of  March  3, 1875 : 

"That  no  moneys  collected  as  duties  on  imports,  in  accordance 
with  any  decision,  ruling,  or  direction  previously  made  or  given 
by  the  Secretary  of  the  Treasury,  shall,  except  as  hereinafter 
provided,  be  refunded  or  repaid,  unless  in  accordance  with  the 
judgment  of  a  circuit  or  district  court  of  the  United  States  giv- 


ERRORS  IN  ENTRY  OR  LIQUIDATION    155 

ing  construction  to  the  law,  and  from  which  the  Attorney  Gen- 
eral shall  certify  that  no  appeal  or  writ  of  error  will  be  taken  by 
the  United  States ;  or  unless  in  pursuance  of  a  special  appropria- 
tion for  the  particular  refund  or  repayment  to  be  made:  Pro- 
vided, That  whenever  the  Secretary  shall  be  of  the  opinion  that 
such  duties  have  been  assessed  and  collected  under  an  erroneous 
view  of  facts  in  the  case,  he  may  authorize  a  re-examination  and 
reliquidation  in  such  case,  and  make  such  refund  in  accordance 
with  existing  laws  as  the  facts  ascertained  shall,  in  his  opinion, 
justify ;  but  no  such  reliquidation  shall  be  allowed  unless  protest 
and  appeal  shall  have  been  made  as  required  by  law." 

It  is  also  provided  by  said  section : 

"That  this  act  shall  not  affect  the  refund  of  excess  of  deposits 
based  on  estimated  duties  nor  prevent  the  correction  of  errors  in 
liquidation,  whether  for  or  against  the  Government,  arising 
solely  upon  errors  of  facts  discovered  within  one  year  from  the 
date  of  payment,  and,  when  in  favor  of  the  Government,  brought 
to  the  notice  of  the  collector  within  ten  days  from  the  date  of  dis- 
covery.'' , 

As  to  the  first  proviso  it  has  been  held  by  the 
Attorney-General  of  the  United  States  (Treasury 
Decision  16488)  that  the  term  ^'erroneous  view  of 
the  facts  in  the  case"  contemplates  a  mistake  of 
fact  on  the  Government's  part  alone,  to  correct 
which  it  will  be  necessary  that  a  protest  in  due 
form,  as  required  by  law,  shall  have  been  filed. 
(Paragraph  N,  Section  III,  of  the  Act  of  October 
3, 1913.)    (Chapter  VIII,  Section  5.) 

Mutual  Mistake  of  Fact 

Sec.  4.  As  to  the  last  proviso,  the  Attorney- 
General  holds  (Treasury  Decision  16488)  that  the 
same  has  reference  to  mistakes  of  fact  in  the  mean- 
ing of  the  conmion  law;  that  is,  to  ^'mutual  mis- 
takes of  fact,"  and  that  relief  may  be  granted  with- 
out the  requirement  of  a  protest,  if  discovered  by 
the  importer  within  one  year  from  the  date  of  pay- 
ment of  the  duties  and  brought  to  the  notice  of  the 
collector  within  ten  days  after  its  discovery. 


CHAPTER    XXIII 

REFUND  OF  DUTIES 

No  Refund  of  Duties  Where  Goods  Have  Left 
Custody  and  Contr^ol  of  the  Government 

Sec.  1.  By  Section  3025  of  the  Revised  Statutes 
it  is  provided  that 

"No  refund  of  the  duties  shall  be  allowed  on  the  export  of  any 
merchandise  after  it  has  been  removed  from  the  custody  and 
control  of  the  Government,  except  in  the  cases  provided  in  Sec- 
tions three  thousand  and  nineteen,  three  thousand  and  twenty, 
three  thousand  and  twenty-two,  and  three  thousand  and  twenty- 
six/' 

(Sections  3019,  3020,  3022  and  3026  of  the  Re- 
vised Statutes  referred  to  relate  to  the  exportation 
of  goods  with  the  benefit  of  drawback,  and  have 
been  superseded  by  Paragraph  O  of  Section  III  of 
the  Act  of  October  3, 1913. ) 

Stability  of  Decisions 

Sec.  2.  Under  Section  II  of  the  Act  of  March  3, 
1875,  entitled  '^  An  Act  restricting  the  refunding  of 
customs  duties  and  prescribing  certain  regulations 
of  the  Treasury  Department,''  it  is  provided: 

"That  no  ruling  or  decision  once  made  by  the  Secretary  of  the 
Treasury,  giving  construction  to  any  law  imposing  customs 
duties,  shall  be  reversed  or  modified  adversely  to  the  United 
States,  by  the  same  or  a  succeeding  Secretary,  except  in  concur- 
rence with  an  opinion  of  the  Attorney-General  recommending 
the  same,  or  a  judicial  decision  of  a  circuit  or  district  court  of 
the  United  States  conflicting  with  such  ruling  or  decision,  and 
from  which  the  Attorney-General  shall  certify  that  no  appeal  or 
writ  of  error  will  be  taken  by  the  United  States :  Provided,  That 
the  Secretary  of  the  Treasury  may,  in  his  discretion,  decline  to 
acquiesce  in   the  judgment,  decision,  or  ruling  of  an  inferior 

156 


EEFUND  OF  DUTIES  157 

court  upon  any  question  affecting  the  interests  of  the  United 
States,  when,  in  his  opinion,  such  interests  require  a  final  adjudi- 
cation of  such  question  by  the  court  of  last  resort." 

This  section,  in  so  far  as  it  relates  to  a  review  by 
the  courts,  has  been  superseded  by  the  Customs  Ad- 
ministrative Act  of  June  10, 1890,  and  Acts  amend- 
atory thereof. 

Notice  of  Change  in  Classification 

Sec.  3.  As  to  changes  in  classification  involving 
the  assessment  of  higher  rates  of  duty,  there  is  no 
statutory  limitation  other  than  that  imposed  by 
Section  21  of  the  Act  of  June  22,  1874,  heretofore 
cited.  The  Treasury  Department  has,  however, 
established  a  rule  that  such  changes,  when  promul- 
gated, shall  not  become  effective  imtil  thirty  days 
after  date  thereof.  (Treasury  Decision  28627  and 
Treasury  Decision  36551).  (Chapter  XXII,  Sec- 
tion 2.) 

Refund  of  Excess  of  Deposits  and  Payments  on 

Appeal 

Sec.  4.  The  refund  of  estimated  duties  depos- 
ited in  excess  and  payments  made  under  protest 
and  appeal  are  provided  for  by  Paragraph  Y  of 
Section  III  of  the  Tariff  Act  of  October  3,  1913. 
(Chapter  XXII,  Section  1.) 

Assignments  of  Claims  Against  the  United  States 
Prior  to  Allowance  Thereof — Null  and  Void 

Sec.  5.  The  assignment  of  claims  against  the 
United  States  for  the  refund  of  duties  prior  to  the 
allowance  of  such  claims  are  null  and  void  under 
Section  3477  of  the  Revised  Statutes,  which^  pro- 
vides that : 


158  IMPORTEKS  FIRST  AID 

''i^ll  transfers  and  assignments  made  of  any  claim  upon  the 
United  States,  or  of  any  part  or  share  thereof,  or  interest 
therein,  whether  absolute  or  conditional,  and  whatever  may  be 
the  consideration  therefor,  and  all  powers  of  attorney,  orders,  or 
other  authorities  for  receiving  payment  of  any  such  claim,  or  of 
any  part  or  share  thereof,  shall  be  absolutely  null  and  void, 
unless  they  are  freely  made  and  executed  in  the  presence  of  at 
least  two  attesting  witnesses,  after  the  allowance  of  such  a  claim, 
the  ascertainment  of  the  amount  due,  and  the  issuing  of  a  war- 
rant for  the  payment  thereof.  Such  transfers,  assignments,  and 
powers  of  attorney  must  recite  the  warrant  for  payment,  and 
must  be  acknowledged  by  the  person  making  them,  before  an 
officer  having  authority  to  take  acknowledgments  of  deeds,  and 
shall  be  certified  by  the  officer;  and  it  must  appear  by  the  cer- 
tificate that  the  officer,  at  the  time  of  the  acknowledgment,  read 
and  fully  explained  the  transfer,  assignment,  or  warrant  of  attor- 
ney to  the  person  acknowledging  the  same." 

Debts  Due  the  United  States  to  Be  Deducted  from 
Any  Judgment  Recovered  Against  the  United 
States  iy  Such  Debtor. 

Sec.  6.  Refunds  of  duties  due  the  importer  are 
to  be  withheld  if  claimant  is  indebted  to  the  United 
States,  it  being  provided  by  the  Act  of  March  3, 
1875,  Chapter  149,  Stat,  at  Large,  Vol.  18,  p.  481 : 

"That  when  any  final  judgment  recovered  against  the  United 
States,  or  other  claim  duly  allowed  by  legal  authority,  shall  be 
presented  to  the  Secretary  of  the  Treasury  for  payment,  and  the 
plaintiff  or  claimant  therein  shall  be  indebted  to  the  United 
States  in  any  manner,  whether  as  principal  or  surety,  it  shall 
be  the  duty  of  the  Secretary  of  the  Treasury  to  withhold  pay- 
ment of  an  amount  of  such  judgment  or  claim  equal  to  the  debt 
thus  due  to  the  United  States;  and  if  such  plaintiff  or  claimant 
assents  to  such  set-off,  and  discharges  his  judgment  or  an  amount 
thereof  equal  to  said  debt  or  claim,  the  Secretary  shall  execute  a 
discharge  of  the  debt  due  from  the  plaintiff  to  the  United  States. 
But  if  such  plaintiff,  or  claimant,  denies  his  indebtedness  to  the 
United  States,  or  refuses  to  consent  to  the  set-off,  then  the  Secre- 
tary shall  withhold  payment  of  such  further  amount  of  such 
judgment,  or  claim,  as  in  his  opinion  will  be  sufficient  to  cover 
all  legal  charges  and  costs  in  prosecuting  the  debt  of  the  United 
States  to  final  judgment,  and  if  such  debt  is  not  already  in  suit, 
it  shall  be  the  duty  of  the  Secretary  to  cause  legal  proceedings 
to  be 'immediately  commenced  to  enforce  the  same,  and  to  cause 
the  same  to  be  prosecuted  to  final  judgment  with  all  reasonable 


REFUND  OF  DUTIES  159 

dispatch.  And  if  in  such  action  judgment  shall  be  rendered 
against  the  United  States,  or  the  amount  recovered  for  debt  and 
costs  shall  be  less  than  the  amount  so  withheld  as  before  pro- 
vided, the  balance  shall  then  be  paid  over  to  such  plaintiff  by 
such  Secretary  with  six  per  cent,  interest  thereon  for  the  time  it 
has  been  withheld  from  the  plaintiff." 

Refund  of  Duties  Where  Merchandise  Is  Re-ex- 
ported Direct  from  the  Custody  and  Control  of 
the  Government. 

Sec.  7.  Merchandise  on  which  duties  have  been 
paid,  remaining  in  warehouse,  may  be  re-exported 
at  any  time  within  three  years  from  date  of  entry 
with  benefit  of  refund  under  Section  2977,  Revised 
Statutes  (Chapter  XV,  Section  4.) 


CHAPTEE    XXIV 

DAMAGE   ALLOWANCES 

Merchandise  Dutiable  in  Condition  Packed  Ready 
for  Shipment  to  the  United  States 

Sec.  1.  As  has  been  heretofore  stated,  imported 
merchandise  subject  to  an  ad  valorem  rate  of  duty, 
or  to  a  duty  based  upon  or  regulated  in  any  manner 
by  the  value  thereof,  is  dutiable  at  its  open  foreign 
market  value  in  condition  packed  ready  for  ship- 
ment to  the  United  States,  as  defined  by  Paragraph 
R  of  Section  III  of  the  Tariff  Act  of  October  3, 
1913.    (Chapter  VII,  Section  9.) 

Damage  on  Voyage  of  Importation 

Sec.  2.  If  damage  has  been  incurred  on  the  voy- 
age of  importation,  it  is  provided  by  Paragraph  X, 
Section  III,  of  the  Tariff  Act  of  October  3,  1913, 
that: 

"No  allowance  shall  be  made  in  the  estimation  and  liquidation 
of  duties  for  shortage  or  non-importation  caused  by  decay,  de- 
struction, or  injury  to  fruit  or  other  perishable  articles  imported 
into  the  United  States  whereby  their  commercial  value  has  been 
destroyed,  unless  under  regulations  prescribed  by  the  Secretary 
of  the  Treasury.  Proof  to  ascertain  such  destruction  or  non- 
importation shall  be  lodged  with  the  collector  of  customs  at  the 
port  where  such  merchandise  has  been  landed,  or  the  person  act- 
ing as  such,  within  ten  days  after  the  landing  of  such  merchan- 
dise. The  provisions  hereof  shall  apply  whether  or  not  the  mer- 
chandise has  been  entered,  and  whether  or  not  the  duties  hav»^ 
been  paid  or  secured  to  be  paid,  and  whether  or  not  a  permit  of 
delivery  has  been  granted  to  the  owner  or  consignee.  Nor  shalJ 
any  allowance  be  made  for  damage,  but  the  importers  may 
within  ten  days  after  entry  abandon  to  the  United  States  all  or 
any  portion  of  goods,  wares,  or  merchandise  of  every  description 

160 


DAMAGE  ALLOWANCES  161 

included  in  any  invoice  and  be  relieved  from  the  payment  of 
duties  on  the  portion  so  abandoned :  Provided,  That  the  portion 
so  abandoned  shall  amount  to  ten  per  centum  or  more  of  the 
total  value  or  quantity  of  the  invoice.  The  right  to  abandon- 
ment herein  provided  for  may  be  exercised  whether  the  goods, 
wares,  or  merchandise  have  been  damaged  or  not,  or  whether  or 
not  the  same  have  any  commercial  value:  Provided  further. 
That  section  twenty-eight  hundred  and  ninety -nine  of  the  Re- 
vised Statutes,  relating  to  the  return  of  packages  unopened  for 
appraisement,  shall  in  no  wise  prohibit  the  right  of  importers 
to  make  all  needful  examinations  to  determine  whether  the  right 
to  abandon  accrues,  or  whether  by  reason  of  total  destruction 
there  is  a  non-importation  in  whole  or  in  part.  All  merchandise 
abandoned  to  the  Government  by  the  importers  shall  be  delivered 
by  the  importers  thereof  at  such  place  within  the  port  of  arrival 
as  the  chief  officer  of  customs  may  direct,  and  on  the  failure  of 
the  importers  to  comply  with  the  direction  of  the  collector  or  the 
chief  officer  of  customs,  as  the  case  may  be,  the  abandoned  mer- 
chandise shall  be  disposed  of  by  the  customs  authorities  under 
such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 
at  the  expense  of  such  importers.  Where  imported  fruit  or  per- 
ishable goods  have  been  condemned  at  the  port  of  original  entry 
within  ten  days  after  landing,  by  health  officers  or  other  legally 
constituted  authorities,  the  importers  or  their  agents  shall, 
within  twenty-four  hours  after  such  condemnation,  lodge  with 
the  collector,  or  the  person  acting  as  collector,  of  said  port, 
notice  thereof  in  writing,  together  with  an  invoice  description 
and  the  quantity  of  the  articles  condemned,  their  location,  and 
the  name  of  the  vessel  in  which  imported,  tlpon  receipt  of  said 
notice  the  collector,  or  person  acting  as  collector,  shall  at  once 
cause  an  investigation  and  report  to  be  made  in  writing  by  at 
least  two  customs  officers  touching  the  identity  and  quantity  of 
fruit  or  perishable  goods  condemned,  and  unless  proof  to  ascer- 
tain the  shortage  or  non-importation  of  fruit  or  perishable  goods 
shall  have  been  lodged  as  herein  required,  or  if  the  importer  or 
his  agent  fails  to  notify  the  collector  of  such  condemnation  pro- 
ceedings as  herein  provided,  proof  of  such  shortage  or  non-im- 
portation shall  not  be  deemed  established  and  no  allowance  shall 
be  made  in  the  liquidation  of  the  duties  chargeable  thereon.*' 

Entry  by  Appraisement  of  Merchandise  Damaged 
on  Voyage  of  Importation  hy  Casualty. 

Sec.  3.     An  exception  is  made  under  Section 
2926  of  the  Revised  Statutes,  which  provides  that : 

"All  merchandise  of  which  incomplete  entry  has  been  made, 
or  an  entry  without  the  specification  of  particulars,  either  for 


162  IMPORTERS  FIRST  AID 

want  of  the  original  invoice,  or  for  any  other  cause,  shall  be  con- 
veyed to  some  warehouse  or  storehouse  to  be  designated  by  the 
collector,  in  the  parcels  or  packages  containing  the  same,  there 
to  remain  with  due  and  reasonable  care,  at  the  expense  and  risk 
of  the  owner  or  consignee,  under  the  care  of  some  proper  officer, 
until  the  particulars,  cost,  or  value,  as  tlie  case  may  require,  shall 
have  been  ascertained  either  by  the  exhibition  of  the  original 
invoice  thereof,  or  by  appraisement,  at  the  option  of  the  owner, 
importer,  or  consignee;  and  until  the  duties  thereon  shall  have 
been  paid,  or  secured  to  be  paid,  and  a  permit  granted  by  the 
collector  for  the  delivery  thereof/' 

Damage  hy  Casualty  After  Importation 

Sec.  4.  As  to  damage  sustained  by  accidental 
fire  or  other  casualty  after  the  merchandise  has 
come  within  the  limits  of  any  port  of  entry,  Sec- 
tion 2984  of  the  Revised  Statutes  provides  that : 

"The  Secretary  of  the  Treasury  is  hereby  authorized,  upon 
production  of  satisfactory  proof  to  him  of  the  actual  injury  or 
destruction,  in  whole  or  in  part,  of  any  merchandise,  by  acci- 
dental fire,  or  other  casualty,  while  the  same  remained  in  the  cus- 
tody of  the  officers  of  the  customs  in  any  public  or  private  ware- 
house under  bond,  or  in  the  appraisers'  stores  undergoing  ap- 
praisal, in  pursuance  of  law  or  regulations  of  the  Treasury  De- 
partment, or  while  in  transportation  under  bond  from  the  port 
of  entry  to  any  other  port  in  the  United  States,  or  while  in  the 
custody  of  the  officers  of  the  customs  and  not  in  bond,  or  while 
within  the  limits  of  any  port  of  entry,  and  before  the  same  have 
been  landed  under  the  supervision  of  the  officers  of  the  customs, 
to  abate  or  refund,  as  the  case  may  be,  out  of  any  moneys  in  the 
Treasury  not  otherwise  appropriated,  the  amount  of  impost 
duties  paid  or  accruing  thereupon;  and  likewise  to  cancel  any 
warehouse  bond  or  bonds,  or  enter  satisfaction  thereon  in  whole 
or  in  part,  as  the  case  may  be/' 

Damage  hy  Deterioration 

Sec.  5.  As  to  damage  by  deterioration  of  goods 
in  warehouse,  it  is  provided  by  Section  2983  of  the 
Revised  Statutes  that: 

"In  no  case  shall  there  be  any  abatement  of  the  duties  or  allow- 
ance for  any  injury,  damage,  deterioration,  loss  or  leakage  sus- 
tained by  any  merchandise,  while  deposited  in  any  public  or  pri- 
vate bonded  warehouse." 


DAMAGE  ALLOWANCES  163 

Shortage  Allowance 

Sec.  6.  An  allowance  will  be  made  in  the  assess- 
ment of  duties  for  lost  or  missing  packages  appear- 
ing on  the  entry  if  shown  by  the  report  of  the  dis- 
charging officer  not  to  have  been  landed.  (Article 
607,  Customs  Regulations,  1915.) 

Deficiencies  in  the  contents  of  examination  pack- 
ages discovered  by  the  appraising  officer  are  al- 
lowed for  under  Section  2921  of  the  Revised  Stat- 
utes heretofore  cited.    (Chapter  VII,  Section  2.) 

Allowance  for  shortage  discovered  by  the  im- 
porter after  the  delivery  of  unexamined  packages 
to  him  may  be  made  under  Paragraph  X  of  Section 
III  of  the  Tariff  Act  of  October  3, 1913,  which  pro- 
vides : 

"That  section  twenty-eight  hundred  and  ninety-nine  of  the 
Revised  Statutes,  relating  to  the  return  of  packages  unopened 
for  appraisement,  shall  in  no  wise  prohibit  the  right  of  importers 
to  make  all  needful  examinations  to  determine  whether  the  right 
to  abandon  accrues,  or  whether  by  reason  of  total  destruction 
there  is  a  non-importation  in  whole  or  in  part."  (Article  608 
Customs  Regulations  1915.) 

Breakage  and  Leakage 

Sec.  7.  In  regard  to  breakage,  leakage  or  dam- 
age on  wines,  liquors,  etc.,  it  is  provided  by  Para- 
graph 244  of  the  Tariff  Act  of  October  3,  1913 : 

"That  there  shall  be  no  constructive  or  other  allowance  for 
breakage,  leakage,  or  damage  on  wines,  liquors,  cordials,  or  dis- 
tilled spirits,  except  that  when  it  shall  appear  to  the  collector  of 
customs  from  the  ganger's  return,  verified  by  an  affidavit  by  the 
importer,  to  be  filed  within  five  days  after  the  delivery  of  the 
merchandise,  that  a  cask  or  package  has  been  broken  or  otherwise 
injured  in  transit  from  a  foreign  port,  and  as  a  result  thereof  a 
part  of  its  contents,  amounting  to  10  per  centum  or  more  of  the 
total  value  of  the  contents  of  the  said  cask  or  package  in  its  con- 
dition as  exported,  has  been  lost,  allowance  therefore  may  be 
made  in  the  liquidation  of  the  duties.  Wines,  cordials,  brandy, 
and  other  spirituous  liquors,  including  bitters  of  all  kinds,  and 


164  IMPORTERS  FIRST  AID 

bay  rum  or  bay  water,  imported  in  bottles  or  jugs,  shall  be 
packed  in  packages  containing  not  less  than  one  dozes  bottles  or 
jugs,  and  in  addition  thereto,  duty  shall  be  collected  on  the  bot- 
tles or  jugs  at  the  rates  which  would  be  chargeable  thereon  if 
imported  empty.  The  percentage  of  alcohol  in  wines  and  fruit 
juices  shall  be  determined  in  such  manner  as  the  Secretary  of  the 
Treasury  shall  by  regulation  prescribe/' 


CHAPTER   XXV 
FRAUDS  ON    THE  REVENUE 

Failure  to  Manifest  Cargo 

Sec.  1.  Frauds  on  the  revenue  may  arise  from 
various  causes.  Thus  under  Sections  2806,  2809 
and  2810  of  the  Revised  Statutes  it  is  provided 
that: 

R.  S.  2806.  "No  merchandise  shall  be  brought  into  the 
United  States,  from  any  foreign  port,  in  any  vessel  unless  the 
master  has  on  board  manifests  in  writing  of  the  cargo,  signed  by 
such  master." 

R.  S.  2809.  "If  any  merchandise  is  brought  into  the  United 
States  in  any  vessel  whatever  from  any  foreign  port  without 
having  such  a  manifest  on  board,  or  which  shall  not  be  included 
or  described  in  tlie  manifest,  or  shall  not  agree  therewith,  the 
master  shall  be  liable  to  a  penalty  equal  to  the  value  of  such  mer 
chandise  not  included  in  such  manifest;  and  all  such  merchan- 
dise not  included  in  the  manifest  belonging  or  consigned  to  the 
master,  mate,  officers,  or  crew  of  such  vessel,  shall  be  forfeited." 

R.  S.  2810.  "Wlienever  it  is  made  to  appear  to  the  satisfac- 
tion of  the  collector,  naval  officer,  and  surveyor,  or  to  the  major 
part  of  them,  where  those  officers  are  established  at  any  port,  or 
to  the  satisfaction  of  the  collector  alone,  where  either  of  the  other 
of  the  officers  is  not  established,  or  to  the  satisfaction  of  the 
court  in  which  a  trial  shall  be  had  concerning  such  forfeiture, 
that  no  part  of  the  cargo  of  any  vessel  without  proper  manifests 
was  unshipped,  after  it  was  taken  on  board,  except  such  as  shall 
have  been  particularly  specified  and  accounted  for  in  the  report 
of  the  master,  and  that  the  manifests  had  been  lost  or  mislaid, 
without  fraud  or  collusion,  or  were  defaced  by  accident,  or  be 
came  incorrect  by  mistake,  no  forfeiture  or  penalty  shall  be  in- 
curred under  the  preceding  section.^' 

Failure  to  Specify  Sea-Stores 

Sec.  2.  In  regard  to  the  manifesting  of  sea- 
stores,  it  is  provided  by  Sections  2795,  2796  and 
2797  of  the  Revised  Statutes  that: 

165 


166  IMPORTERS  FIRST  AID 

E.  S.  2795.  "In  order  to  ascertain  what  articles  ought  to  be 
exempt  from  duty  as  the  sea-stores  of  a  vessel,  the  master  shall 
particularly  specify  the  articles,  in  the  report  or  manifest  to  be 
by  him  made,  designating  them  as  the  sea-stores  of  such  vessel, 
and  in  the  oath  to  be  taken  by  such  master,  on  making  such 
report,  he  shall  declare  that  the  articles  so  specified  as  sea-stores 
are  truly  such,  and  are  not  intended  by  way  of  merchandise  or 
for  sale ;  whereupon  the  articles  shall  be  free  from  duty." 

E.  S.  2796.  "Whenever  it  appears  to  the  collector  to  whom  a 
report  and  manifest  of  sea-stores  are  delivered,  together  with  the 
naval  officer,  where  there  is  one,  or  alone,  where  there  is  no  n-aval 
officer,  that  the  quantities  of  the  articles,  or  any  part  thereof, 
reported  as  sea-stores,  are  excessive,  the  collector,  jointly  with 
the  naval  officer,  or  alone,  as  the  case  may  be,  may  in  his  discre- 
tion estimate  the  amount  of  the  duty  on  such  excess ;  which  shall 
be  forthwith  paid  by  the  master,  to  the  collector,  on  pain  of  for 
feiting  the  value  of  such  excess." 

E.  S.  2797.  "If  any  other  or  greater  quantity  of  articles  are 
found  on  board  such  vessel  as  sea-stores  than  are  specified  in  an 
entry  of  sea-stores,  or  if  any  of  the  articles  are  landed  without  a 
permit  first  obtained  from  the  collector,  and  naval  officer,  if  any, 
for  that  purpose,  all  such  articles  as  are  not  included  in  the 
report  or  manifest  by  the  master,  and  all  which  are  landed  with- 
out a  permit,  shall  be  forfeited,  and  may  be  seized ;  and  the  mas- 
ter shall  moreover  be  liable  to  a  penalty  of  treble  the  value  of  he 
articles  omitted  or  landed." 

Undervaluations 

Sec.  3.  Frauds  on  the  revenue  may  also  arise 
from  undervaluations  on  entry.  Thus  under  the 
proviso  to  Paragraph  I  of  Section  III  of  the  Act  of 
October  3, 1913,  it  is  provided : 

"That  if  the  appraised  value  of  any  merchandise  shall  exceed 
the  value  declared  in  the  entry  by  more  than  75  per  centum, 
except  when  arising  from  a  manifest  clerical  error,  such  entry 
shall  be  held  to  be  presumptively  fraudulent,  and  the  collector 
of  customs  shall  seize  such  merchandise  and  proceed  as  in  case 
of  forfeiture  for  violation  of  the  customs  laws,  and  in  any  legal 
proceeding  other  than  a  criminal  prosecution,  that  may  result 
from  such  seizure,  the  undervaluation  as  shown  by  the  appraisal 
shall  be  presumptive  evidence  of  fraud,  and  the  burden  of  proof 
shall  be  on  the  claimant  to  rebut  the  same,  and  forfeiture  shall 
be  adjudged  unless  he  shall  rebut  such  presumption  of  fraudu- 
lent intent  by  sufficient  evidence.  The  forfeiture  provided  for  in 
this  section  shall  apply  to  the  whole  of  the  merchandise  or  the 
value  thereof  in  the  case  or  package  containing  the  particular 


FRAUDS  ON  THE  REVENUE     167 

article  or  articles  in  each  invoice  which  are  undervalued:  Pro- 
vided further,  That  all  additional  duties,  penalties,  or  forfeitures 
applicable  to  merchandise  entered  by  a  duly  certified  invoice 
shall  be  alike  applicable  to  merchandise  entered  by  pro  forma 
invoice  or  statement  in  the  form  of  an  invoice,  and  no  forfeiture 
or  disability  of  any  kind  incurred  under  the  provisions  of  this 
section  shall  be  remitted  or  mitigated  by  the  Secretary  of  the 
Treasury."^ 

Fraudulent  Invoice  or  Entry 

Sec.  4.  A  fraud  involving  forfeiture  may  also 
arise  through  the  entry  or  an  attempt  to  enter  into 
the  commerce  of  the  United  States  imported  mer- 
chandise by  means  of  a  fraudulent  or  false  invoice 
or  by  means  of  any  false  or  fraudulent  statement 
or  practice,  it  being  provided  by  Paragraph  H  of 
Section  III  of  the  Act  of  October  3, 1913 : 

"That  if  any  consignor,  seller,  owner,  importer,  consignee,  agent, 
or  other  person  or  persons,  shall  enter  or  introduce,  or  attempt  to 
enter  or  introduce,  into  the  commerce  of  the  United  States  any 
imported  merchandise  by  means  of  any  fraudulent  or  false  in- 
voice, declaration,  affidavit,  letter,  paper,  or  by  means  of  any  false 
statement,  written  or  verbal,  or  by  means  of  any  false  or  fraudu- 
lent practice  or  appliance  whatsoever,  or  shall  make  any  false 
statement  in  the  declarations  provided  for  in  paragraph  F  with- 
out reasonable  cause  to  believe  the  truth  of  such  statement,  or 
shall  aid  or  procure  the  making  of  any  such  false  statement  as  to 
any  matter  material  thereto  without  reasonable  cause  to  believe 
the  truth  of  such  statement,  or  shall  be  guilty  of  any  willful  act 
or  omission  by  means  whereof  the  United  States  shall  or  may  be 
deprived  of  the  lawful  duties,  or  any  portion  thereof,  accruing 
upon  the  merchandise,  or  any  portion  thereof,  embraced  or  re- 
ferred to  in  such  invoice,  declaration,  affidavit,  letter,  paper  or 
statement,  or  affected  by  such  act  or  omission,  such  merchandise, 
or  the  value  thereof,  to  be  recovered  from  such  person  or  persons,, 
shall  be  forfeited,  which  forfeiture  shall  only  apply  to  the  whole 
of  the  merchandise  or  the  value  thereof  in  the  case  or  package 
containing  the  particular  article  or  articles  of  merchandise  to 
which  fraud  or  false  paper  or  statement  relates.  That  the 
arrival  within  the  territorial  limits  of  the  United  States  of  any 
merchandise  consigned  for  sale  and  remaining  the  property  of 
the  shipper  or  consignor,  and  the  acceptance  of  a  false  or  fraudu- 
lent invoice  therefor  by  the  consignee  or  the  agent  of  the  con- 
signor, or  the  existence  of  any  other  facts  constituting  an  at- 
tempted fraud,  shall  be  deemed,  for  the  purpose  of  this  para- 


168  IMPORTERS  FIRST  AID 

graph,  to  be  an  attempt  to  enter  such  merchandise,  notwithstand- 
ing no  actual  entry  has  been  made  or  offered/' 

Criminal  Liability 

Sec.  5.  A  false  or  fraudulent  entry  or  an  at- 
tempt to  enter  merchandise  into  the  commerce  of 
the  United  States  by  any  of  the  means  specified 
under  Paragraph  H  of  Section  III  of  the  Act  of 
October  3,  1913,  cited,  may  also  involve  a  criminal 
liability,  it  being  provided  by  Paragraph  G  of  Sec- 
tion III  of  the  Act  of  October  3, 1913 : 

"That  if  any  consignor,  seller,  owner,  importer,  consignee, 
agent,  or  other  person  or  persons,  shall  enter  or  introduce,  or 
attempt  to  enter  or  introduce,  into  the  commerce  of  the  United 
States  any  imported  merchandise  by  means  of  any  fraudulent  or 
false  invoice,  declaration,  affidavit,  letter,  paper,  or  by  means  of 
any  false  statement,  written  or  verbal,  or  by  means  of  any  false 
or  fraudulent  yractice  or  appliance  whatsoever,  or  shall  make  any 
false  statement  in  the  declarations  provided  for  in  paragraph  F 
without  reasonable  cause  to  believe  the  truth  of  such  statements, 
or  shall  aid  or  procure  the  making  of  any  such  false  statement  as 
to  any  matter  material  thereto  without  reasonable  cause  to  be- 
lieve the  truth  of  such  statement,  or  shall  be  guilty  of  any  willful 
act  or  omission  by  means  whereof  the  United  States  shall  or  may 
be  deprived  of  the  lawful  duties,  or  any  portion  thereof,  accruing 
upon  merchandise,  or  any  portion  thereof,  embraced  or  referred 
to  in  such  invoice,  declaration,  affidavit,  letter,  paper  or  state- 
ment, or  affected  by  such  act  or  omission,  such  person  or  persons 
shall  upon  conviction  be  fined  for  each  offense  a  sum  not  exceed- 
ing $5000,  or  be  imprisoned  for  a  time  not  exceeding  two  years, 
or  both,  in  the  discretion  of  the  court :  Provided,  That  nothing 
in  this  section  shall  be  construed  to  relieve  imported  merchandise 
from  forfeiture  by  reason  of  such  false  statement  or  for  any  cause 
elsewhere  provided  by  law.'' 

Smuggling 

Sec.  6.  A  criminal  liability  may  also  be  incurred 
in  consequence  of  the  smuggling  or  attempt  to 
smuggle  merchandise  into  the  United  States  con- 
trary to  law,  it  being  provided  by  Section  3082  of 
the  Revised  Statutes  that : 


^      FEAUDS  ON  THE  EEVENUE     169 

"If  any  person  shall  fraudulently  or  knowingly  import  or 
bring  into  the  United  States,  or  assist  in  so  doing,  any  merchan- 
dise, contrary  to  law,  or  shall  receive,  conceal,  buy,  sell,  or  in  any 
manner  facilitate  the  transportation,  concealment,  or  sale  of  such 
merchandise  after  importation,  knowing  the  same  to  have  been 
imported  contrary  to  law,  such  merchandise  shall  be  forfeited 
and  the  offender  shall  be  fined  in  a  sum  not  exceeding  five  thou- 
sand dollars  nor  less  than  fifty  dollars,  or  be  imprisoned  for  any 
time  not  exceeding  two  years,  or  both.  Whenever,  on  trial  for  a 
violation  of  this  section,  the  defendant  is  shown  to  have  or  to 
have  had  possession  of  such  goods,  such  possession  shall  be 
deemed  evidence  sufficient  to  authorize  conviction,  unless  the  de- 
fendant shall  explain  the  possession  to  the  satisfaction  of  the 
jury." 

It  is  also  provided  by  Section  2802  of  the  Revised 
Statutes  that : 

"Whenever  any  article  subject  to  duty  is  found  in  the  baggage 
of  any  person  arriving  within  the  United  States,  which  was  not, 
at  the  time  of  making  entry  for  such  baggage,  mentioned  to  the 
collector  before  whom  such  entry  was  made,  by  the  person  mak- 
ing entry,  such  article  shall  be  forfeited,  and  the  person  in  whose 
baggage  it  is  found  shall  be  liable  to  a  penalty  treble  the  value  of 
such  article.'* 

Atvards  to  Detectors  and  Seizors  Smuggled  Goods 

Sec.  7.  Under  Section  4  of  the  Act  of  June  22, 
1874,  it  is  provided: 

"That  whenever  any  officer  of  the  customs  or  other  person 
shall  detect  and  seize  goods,  wares,  or  merchandise,  in  the  act  of 
being  smuggled,  or  which  have  been  smuggled,  he  shall  be  en- 
titled to  such  compensation  therefor  as  the  Secretary  of  the 
Treasury  shall  award,  not  exceeding  in  amount  one-half  of  the 
net  proceeds,  if  any,  resulting  from  such  seizure,  after  deducting 
all  duties,  costs,  and  charges  connected  therewith:  Provided, 
That  for  the  purposes  of  this  act  smuggling  shall  be  construed 
to  mean  the  act,  with  intent  to  defraud,  of  bringing  into  the 
United  States,  or,  with  like  intent,  attempting  to  bring  into  the 
United  States,  dutiable  articles  without  passing  the  same,  or  the 
package  containing  the  same,  through  the  custom  house,  or  sub- 
mitting them  to  the  officers  of  the  revenue  for  examination.   .   .   ." 

Under  the  regulations  of  the  Treasury  Depart- 
ment (Article  932  of  the  Customs  Regulations  of 
1915),  detectors  and  seizors  of  smuggled  goods  may 


170  IMPORTEES  FIRST  AID 

be  awarded  an  amount  equal  to  35  per  cent,  of  the 
net  proceeds,  not  exceeding,  however,  one-half  the 
net  proceeds  authorized  by  law. 

Aivards  to  Informers 

Sec.  8.  Section  4  of  the  Act  of  June  22,  1874, 
provides : 

"And  whenever  any  person  not  an  officer  of  the  United  States 
shall  furnish  to  a  district  attorney,  or  to  any  chief  officer  of  the 
customs,  original  information  concerning  any  fraud  upon  the 
customs-revenue,  perpetrated  or  contemplated,  which  shall  lead 
to  the  recovery  of  any  duties  withheld,  or  of  any  fine,  penalty, 
or  forfeiture  incurred,  whether  by  importers  or  their  agents,  or 
by  any  officer  or  person  employed  in  the  customs  service,  such 
compensation  may,  on  such  recovery,  be  paid  to  such  person  so 
furnishing  information  as  shall  be  just  and  reasonable  not  ex- 
ceeding in  any  case  the  sum  of  five  thousand  dollars ;  which  com- 
pensation shall  be  paid,  under  the  direction  of  the  Secretary  of 
the  Treasury,  out  of  any  money  appropriated  for  that  purpose."' 

Under  the  regulations  of  the  Treasury  Depart- 
ment (Article  932  of  the  Customs  Regulations  of 
1915),  informers  may  be  awarded  an  amount  equal 
to  25  per  cent,  of  the  proceeds ;  provided,  however, 
that  such  amount  does  not  in  any  case  exceed  the 
sum  of  $5000  authorized  by  law. 

Suits  to  Recover  Penalties  or  Forfeitures — 
Statute  of  Limitations 

Sec.  9.  It  is  provided  by  Section  22  of  the  Act  of 
June  22,  1874: 

"That  no  suit  or  action  to  recover  any  pecuniary  penalty  or 
forfeiture  of  property  accruing  under  the  customs-revenue  laws 
of  the  United  States  shall  be  instituted  unless  such  suit  or  action 
shall  be  commenced  within  three  years  after  the  time  when  such 
penalty  or  forfeiture  shall  have  accrued:  Provided,  That  the 
time  of  the  absence  from  the  United  States  of  the  person  subject 
to  such  penalty  or  forfeiture,  or  of  any  concealment  or  absence 
of  the  property,  shall  not  be  reckoned  within  this  period  of  lim- 
itation.'' 


FEAUDS  ON  THE  REVENUE  171 

Burden  of  Proof 

Sec.  10.  It  is  also  provided  under  Paragraph 
T  of  Section  III  of  the  Act  of  October  3, 1913 : 

"That  in  all  suits  or  informations  brought,  where  any  seizure 
has  been  made  pursuant  to  any  Act  providing  for  or  regulating 
the  collection  of  duties  on  imports  or  tonnage,  if  the  property  is 
claimed  by  any  person,  the  burden  of  proof  shall  lie  upon  such 
claimant,  and  in  all  actions  or  proceedings  for  the  recovery  of 
the  value  of  the  merchandise  imported  contrary  to  any  Act  pro- 
viding for  or  regulating  the  collection  of  duties  on  imports  or 
tonnage,  the  burden  of  proof  shall  be  upon  the  defendant :  Pro- 
vided, That  probable  cause  is  shown  for  such  prosecution,  to  be 
judged  of  by  the  court/' 

Compromise  of  Claims 

Sec.  11.  Claims  in  favor  of  the  Government 
arising  under  the  Customs  Revenue  laws  may  be 
compromised  by  the  Secretary  of  the  Treasury  in 
pursuance  of  Section  3469  of  the  Revised  Statutes, 
which  provides  that : 

"Upon  a  report  by  a  district  attorney,  or  any  special  attorney 
or  agent  having  charge  of  any  claim  in  favor  of  the  United 
States,  showing  in  detail  the  condition  of  such  claim,  and  the 
terms  upon  which  the  same  may  be  compromised,  and  recom- 
mending that  it  be  compromised  upon  the  terms  offered,  and 
upon  the  recommendation  of  the  Solicitor  of  the  Treasury,  the 
Secretary  of  the  Treasury  is  authorized  to  compromise  such  claim 
accordingly.  But  the  provisions  of  this  section  shall  not  apply 
to  any  claim  arising  under  the  postal  laws." 

The  matter  subject  of  compromise  is  limited  to 
the  civil  liability  of  the  proponent,  and  relates 
purely  to  claims  of  doubtful  recovery.  Collectible 
judgments  may  not  be  compromised.  (Article  927, 
Customs  Regulations,  1915.) 


CHAPTER   XXVI 

SEIZURES  AND  FORFEITURES 

Officers  of  the  Customs  to  Make  Seizures 

Sec.  1.  Under  Section  3072  of  the  Revised  Stat- 
utes it  is  provided  that : 

"It  shall  be  the  duty  of  the  several  officers  of  the  customs  to 
seize  and  secure  any  vessel  or  merchandise  which  shall  become 
liable  to  seizure  by  virtue  of  any  law  respecting  the  revenues,  as 
well  without  as  within  their  respective  districts/^ 

Collector  to  Retain  Custody  of  Seized  Merchandise 

Sec.  2'.  Merchandise  so  seized  shall  remain  in 
the  custody  of  the  collector  under  Section  3086  of 
the  Revised  Statutes,  which  provides  that : 

"All  merchandise  or  property  of  any  kind  seized  under  the 
provisions  of  any  law  of  the  United  States  relating  to  the  cus- 
toms, shall,  unless  otherwise  provided  by  law,  be  placed  and  re- 
main in  the  custody  of  the  collector  or  other  principal  officer  of 
the  customs  of  the  district  in  which  the  seizure  shall  be  made,  to 
abide  adjudication  by  the  proper  tribunal,  or  other  disposition 
according  to  law." 

Unlawful  Importation  hy  Sea 

Sec.  3.  The  seizure  may  arise  through  various 
causes.  Thus,  it  is  provided  by  Section  3059  of  the 
Revised  Statutes  as  to  the  unlawful  importation  by 
sea  that : 

"It  shall  be  lawful  for  any  officer  of  the  customs,  including 
inspectors  and  occasional  inspectors,  or  of  a  revenue  cutter,  or 
authorized  agent  of  the  Treasury  Department,  or  other  persons 
specially  appointed  for  the  purpose  in  writing  by  a  collector, 
naval  officer,  or  surveyor,  to  go  on  board  of  any  vessel,  as  well 
without  as  within  his  district,  and  to  inspect,  search,  and  ex- 


SEIZUKES  AND  FORFEITUEES  173 

amine  the  same,  and  any  person,  trunk,  or  envelope  on  board, 
and  to  this  end  to  hail  and  stop  such  vessel  if  under  way,  and  to 
use  all  necessary  force  to  compel  compliance;  and  if  it  shall 
appear  that  any  breach  or  violation  of  the  laws  of  the  United 
States  has  been  committed,  whereby  or  in  consequence  of  which 
such  vessel,  or  the  merchandise,  or  any  part  thereof,  on  board 
of  or  imported  by  such  vessel,  is  liable  to  forfeiture,  to  make 
seizure  of  the  same,  or  either  or  any  part  thereof,  and  to  arrest, 
or  in  case  of  escape,  or  any  attempt  to  escape,  to  pursue  and 
arrest  any  person  engaged  in  such  breach  or  violation." 

Unlawful  Importation  by  Land 

Sec.  4.  In  regard  to  the  unlawful  importation 
by  land  it  is  provided  by  Section  3061  of  the  Re- 
vised Statutes  that : 

"Any  of  the  officers  or  persons  authorized  to  board  or  search 
vessels  may  stop,  search-,  and  examine,  as  well  without  as  within 
their  respective  districts,  any  vehicle,  beast,  or  person,  on  which 
or  whom  he  or  they  shall  suspect  there  is  merchandise  which  is 
subject  to  duty,  or  shall  have  been  introduced  into  the  United 
States  in  any  manner  contrary  to  law,  whether  by  the  person  in 
possession  or  charge,  or  by,  in,  or  upon  such  vehicle  or  beast,  or 
otherwise,  and  to  search  any  trunk  or  envelope,  wherever  found, 
in  which  he  may  have  a  reasonable  cause  to  suspect  there  is  mer- 
chandise which  was  imported  contrary  to  law;  and  if  any  such 
officer  or  other  person  so  authorized  shall  find  any  merchandise 
on  or  about  such  vehicle,  beast,  or  person,  or  in  any  such  trunk 
or  envelope,  which  he  shall  have  reasonable  cause  to  believe  is 
subject  to  duty,  or  to  have  been  unlawfully  introduced  into  the 
United  States,  whether  by  the  person  in  possession  or  charge,  or 
by,  in,  or  upon  such  vehicle,  beast,  or  otherwise,  he  shall  seize  and 
secure  the  same  for  trial." 

Seizure  of  Teams  and  Vehicles 

Sec.  5.  Under  Section  3062  of  the  Revised  Stat- 
utes it  is  provided  that : 

"Every  such  vehicle  and  beast,  or  either,  together  with  teams 
or  other  motive-power  used  in  conveying,  drawing,  or  propelling 
such  vehicle  or  merchandise,  and  all  other  appurtenances,  in- 
cluding trunks,  envelopes,  covers,  and  all  means  of  concealment, 
and  all  the  equipage,  trappings,  and  other  appurtenances  of  such 
beast,  team,  or  vehicle,  shall  be  subject  to  seizure  and  forfeiture. 
If  any  person  who  may  be  driving  or  conducting,  or  in  charge  of 
any  such  carriage,  or  vehicle,  or  beast,  or  any  person  traveling, 
7 


174  IMPORTEES  FIRST  AID 

shall  willfully  refuse  to  stop  and  allow  search  and  examination 
to  be  made  as  herein  provided,  when  required  so  to  do  by  any 
authorized  person,  he  shall  be  punishable  by  a  fine  of  not  more 
than  one  thousand  dollars,  nor  less  than  fifty  dollars." 

Importatio7is  from  Foreign  Contiguous  Territory 

Sec.  6.  As  to  importations  from  foreign  contig- 
uous territory,  it  is  provided  by  Sections  3098  and 
3099  of  the  Revised  Statutes  that ; 

E.  S.  3098.  "The  master  of  any  vessel,  except  resigtered  ves- 
sels, and  every  person  having  charge  of  any  boat,  canoe  or  raft, 
and  the  conductor  or  driver  of  any  carriage  or  sleigh,  and  every 
other  person  coming  from  any  foreign  territory  adjacent  to  the 
United  States,  with  merchandise  subject  to  duty,  shall  deliver, 
immediately  on  his  arrival  within  the  United  States,  a  manifest 
of  the  cargo  or  loading  of  such  vessel,  boat,  canoe,  raft,  carriage, 
or  sleigh,  or  of  the  merchandise  so  brought  from  such  foreign 
territory,  at  the  office  of  any  collector  or  deputy  collector  which 
shall  be  nearest  to  the  boundary-line,  or  nearest  to  the  road  or 
waters  by  which  such  merchandise  is  brought;  and  every  such 
manifest  shall  be  verified  by  the  oath  of  such  person  delivering 
the  same;  which  oath  shall  be  taken  before  such  collector  or 
deputy  collector;  and  such  oath  shall  state  that  such  manifest 
contains  a  full,  just,  and  true  account  of  the  kinds,  quantities, 
and  values  of  all  the  merchandise  so  brought  from  such  foreign 
territory.'* 

E.  S.  3099.  "If  the  master,  or  other  person  having  charge  of 
any  vessel,  boat,  canoe,  or  raft,  or  the  conductor  or  driver  of  any 
carriage  or  sleigh,  or  other  person  bringing  such  merchandise, 
shall  neglect  or  refuse  to  deliver  the  manifest  required  by  the 
preceding  section,  or  pass  by  or  avoid  such  office,  the  merchandise 
subject  to  duty,  and  so  imported,  shall  be  forfeited  to  the  United 
States,  together  with  the  vessel,  boat,  canoe,  or  raft,  the  tackle, 
apparel,  and  furniture  of  the  same,  or  the  carriage  or  sleigh,  and 
harness  and  cattle  drawing  the  same,  or  the  horses  with  their 
saddles  and  bridles,  as  the  case  may  be;  and  such  master,  con- 
ductor, or  other  importer  shall  be  subject  to  a  penalty  of  four 
times  the  value  of  the  merchandise  so  imported.'* 

Seizure  of  Merchandise  not  Exceeding  $500  in 

Value 

Sec.  7.  Having  made  such  seizure,  it  is  the  duty 
of  the  collector  to  cause  the  merchandise  seized  to 


SEIZUEES  AND  FORFEITURES  175 

be  appraised  in  accordance  with  Section  3074  of  the 
Revised  Statutes,  which  provides  that : 

"In  all  cases  of  seizure  of  property  subject  to  forfeiture  for 
any  of  the  causes  named  in  any  provision  of  law  relating  to  the 
customs,  or  for  the  registering,  enrolling,  or  licensing  of  vessels, 
when,  in  the  opinion  of  the  collector  or  other  principal  officer 
of  the  revenue  making  such  seizure,  the  value  of  the  property 
seized  does  not  exceed  five  hundred  dollars,  he  shall  cause  a  list 
and  particular  description  of  the  property  seized  to  be  prepared 
in  duplicate,  and  an  appraisement  of  the  same  to  be  made  by 
two  sworn  appraisers  under  the  revenue  laws,  if  there  are  such 
appraisers  at  or  near  the  place  of  seizure ;  but  if  there  are  no  such 
appraisers,  then  by  two  competent  and  disinterested  citizens  of 
the  United  States,  to  be  selected  by  him  for  that  purpose,  resid- 
ing at  or  near  the  place  of  seizure ;  which  list  and  appraisement 
shall  be  properly  attested  by  such  collector  or  other  officer  and 
the  person  making  the  appraisal.  For  such  services  of  the  ap- 
praisers they  shall  be  allowed  out  of  the  revenue  one  dollar  and 
fifty  cents  each,  for  every  day  necessarily  employed  in  such 
service/' 

Notice  of  Seizure  not  Exceeding  $500  in  Value 

Sec.  8.  It  is  also  provided  under  Section  3075 
of  the  Revised  Statutes  that : 

"If  the  amount  of  the  appraisal  of  the  property  so  seized  as 
forfeited  shall  not  exceed  the  sum  of  five  hundred  dollars  the 
collector  or  other  principal  officer  shall  publish  a  notice  once  a 
week  for  three  successive  weeks  in  some  newspaper  of  the  county 
or  place  where  such  seizure  shall  have  been  made,  if  any  news- 
paper shall  be  published  in  such  county;  but  if  no  newspaper 
shall  be  published  in  such  county,  then  such  notice  shall  be  pub- 
lished in  some  newspaper  of  the  county  in  which  the  principal 
customs  office  of  the  district  shall  be  situated;  and  if  no  news- 
paper shall  be  published  in  such  county,  then  notices  shall  be 
posted  in  proper  public  places,  which  notices  shall  describe  the 
articles  seized,  and  state  the  time,  cause,  and  place  of  seizure,  and 
shall  require  any  person  claiming  such  article  to  appear  and  file 
with  such  collector  or  other  officer  his  claim  to  such  articles 
within  twenty  days  from  the  date  of  the  first  publication  of  such 
notice." 

Filing  of  Claim  to  Ownership 

Sec.  9.  If  the  appraised  vakie  of  the  merchan- 
dise shall  not  exceed  the  sum  of  $500,  any  person 
claiming  the  property  may  file  a  claim  thereto 


176  IMPORTERS  FIRST  AID 

under  Section  3076  of  the  Revised  Statutes,  which 
provides  that : 

"Any  person  claiming  the  property  so  seized  may,  at  any  time 
within  twenty  days  from  the  date  of  such  publication,  file  with 
the  collector  or  other  officers  a  claim,  stating  his  interest  in  the 
articles  seized,  and,  upon  depositing  with  such  collector  or  other 
officer  a  bond  to  the  United  States  in  the  penal  sum  of  two  hun- 
dred and  fifty  dollars,  with  two  sureties,  to  be  approved  by  such 
collector  or  other ,  officer,  conditioned  that,  in  case  of  the  con- 
demnation of  the  articles  so  claimed  the  obligors  shall  pay  all 
the  costs  and  expenses  of  the  proceedings  to  obtain  such  con- 
demnation. Such  collector  or  other  officer  shall  transmit  the 
same,  with  the  duplicate  list  and  description  of  the  articles  seized 
and  claimed,  to  the  United  States  district  attorney  for  the  dis- 
trict, who  shall  proceed  for  a  condemnation  of  the  property  in 
the  ordinary  mode  prescribed  by  law/^ 

Seizure  to  Be  Reported  to  District  Attorney 

Sec.  10.  Where  such  claim  to  ownership  has 
been  filed,  the  collector  of  customs  will  report  the 
seizure  to  the  United  States  Attorney  for  his  dis- 
trict for  appropriate  action,  in  accordance  with 
Section  3084  of  the  Revised  Statutes,  which  pro- 
vides that : 

"The  several  collectors  of  customs  shall  report  within  ten  days 
to  the  district  attorney  of  the  district  in  which  any  fine,  penalty 
or  forfeiture  may  be  incurred  for  the  violation  of  any  law  of  the 
United  States,  relating  to  the  revenue,  a  statement  of  all  the 
facts  and  circumstances  of  the  case  within  their  knowledge,  or 
which  may  come  to  their  knowledge  from  time  to  time,  stating 
the  names  of  witnesses,  and  the  provisions  of  the  law  believed  to 
be  violated,  and  on  which  a  reliance  may  be  had  for  condemna- 
tion or  conviction.  If  any  collector  shall  in  any  case  fail  to  re- 
port to  the  proper  district  attorney,  as  prescribed  in  this  section, 
such  collector's  right  to  any  compensation,  benefit,  or  allowance 
in  such  case  shall  be  forfeited  to  the  United  States,  and  the  same 
may,  in  the  discretion  of  the  Secretary  of  the  Treasury,  be 
awarded  to  such  persons  as  may  make  complaint  and  prosecute 
the  same  to  judgment  or  conviction." 

Summary  Sale 

Sec.  11.  If  no  such  claim  to  ownership  has  been 
filed,  the  collector  may  proceed  to  a  sale  of  the  goods 


SEIZUEES  AND  FORFEITURES  177 

without  reporting  the  seizure  to  the  United  States 
Attorney  for  prosecution,  in  accordance  with  Sec- 
tion 3077  of  the  Eevised  Statutes,  which  provides 
that: 

"If  no  such  claim  shall  be  filed  or  bond  given  within  the 
twenty  days  above  specified,  such  collector  or  other  officer  shall 
give  not  less  than  fifteen  days'  notice  of  the  sale  of  the  property 
so  seized,  by  publication  in  the  manner  before  mentioned;  and, 
at  the  time  and  place  specified  in  such  notice,  he  shall  sell  at 
public  auction  the  property  so  seized,  and  shall  deposit  the  pro- 
ceeds, after  deducting  the  actual  expenses  of  such  seizure,  pub- 
lication, and  sale,  in  the  Treasury  of  the  United  States,  as  shall 
be  directed  by  the  Secretary  of  the  Treasury.  The  collector, 
however,  shall  have  power  to  adjourn  such  sale  from  time  to 
time  for  a  period  not  exceeding  thirty  days  in  all." 

Restoration  of  Proceeds  of  Sale 

Sec.  12.  If  the  rightful  owner  of  the  merchan- 
dise has  failed  to  file  a  claim  therefor,  in  accordance 
with  the  provisions  of  Section  3076  of  the  Revised 
Statutes,  he  may  within  three  months  after  sale 
apply  for  a  remission  of  the  forfeiture  and  a  resto- 
ration of  the  proceeds  of  such  sale  under  Section 
3078  of  the  Revised  Statutes,  which  provides  that : 

"Any  person  claiming  to  be  interested  in  the  property  sold 
under  the  provisions  of  the  preceding  section  may,  within  three 
months  after  such  sale,  apply  to  the  Secretary  of  the  Treasury 
for  a  remission  of  the  forfeiture  and  a  restoration  of  the  proceeds 
of  such  sale,  and  the  same  may  be  granted  by  the  Secretary  upon 
satisfactory  proof,  to  be  furnished  in  such  manner  as  he  shall 
direct,  that  the  applicant,  at  the  time  of  the  seizure  and  sale  of 
the  property  in  question,  did  not  know  of  the  seizure,  and  was' 
in  such  circumstances  as  prevented  him  from  knowing  of  the 
same,  and  that  such  forfeiture  was  incurred  without  willful  neg- 
ligence or  any  intention  of  fraud  on  the  part  of  the  owner  of 
such  property.^' 

Distrihidion  of  Proceeds  of  Sale 

Sec.  13.  In  the  absence  of  an  application  for 
such  remission  of  the  forfeiture  and  the  restoration 


178  IMPORTERS  FIRST  AID 

of  the  proceeds  of  sale,  it  is  provided  under  Sec- 
tion 3079  of  the  Revised  Statutes  that : 

"If  no  application  for  such  remission  or  restoration  shall  be 
made  within  three  months  after  such  sale,  the  Secretary  of  the 
Treasury  shall  then  cause  the  proceeds  of  such  sale  to  be  dis- 
tributed in  the  same  manner  as  if  such  property  had  been  con- 
demned and  sold  in  pursuance  of  a  decree  of  a  competent  court.'' 

Summary  Sale  of  Perishahle  Goods 

Sec.  14.  Should  the  merchandise  under  seizure 
be  perishable,  it  is  provided  by  Section  3080  of  the 
Revised  Statutes  that : 

"Whenever  seizure  shall  be  made  of  any  property  which,  in  the 
opinion  of  the  appraisers,  is  liable  to  perish  or  waste,  or  to  be 
greatly  reduced  in  value  by  keeping,  or  which  cannot  be  kept 
without  great  disproportionate  expense,  whether  such  property 
consists  of  live  animals  or  merchandise,  and  when  the  property 
thus  seized  shall  not  exceed  five  hundred  dollars  in  value,  and 
when  no  claim  shall  have  been  interposed  therefor  as  is  herein- 
before provided,  the  appraisers,  if  requested  by  the  collector  or 
principal  officer  making  the  seizure,  at  the  time  when  such  ap- 
praisal is  made,  shall  certify  on  oath,  in  their  appraisal  the  belief 
that  the  property  seized  is  liable  to  speedy  deterioration,  or  that 
the  expenses  of  its  keeping  will  largely  reduce  the  net  proceeds 
of  the  sale;  and  in  case  the  appraisers  thus  certify,  such  col- 
lector or  other  officer  may  proceed  to  advertise  and  sell  the  same 
at  auction,  by  giving  notice  for  such  time  as  he  may  think  reason- 
able, but  not  less  than  one  week,  of  such  seizure  and  intended 
sale,  by  advertisement  as  is  hereinbefore  provided;  and  the  pro- 
ceeds of  such  sale  shall  be  deposited  to  the  credit  of  the  Treas- 
urer of  the  United  States,  subject,  nevertheless,  to  the  payment 
of  such  claims  as  shall  be  presented  within  three  months  from 
the  day  of  sale,  and  allowed  by  the  Secretary  of  the  Treasury/' 

Seizure  of  Merchandise  Exceeding  $500  in  Value 
to  Be  Reported  to  United  States  Attorney 

Sec.  15.  If  a  claim  to  ownership  has  been  filed 
for  any  property  seized  not  exceeding  $500  in 
value,  in  accordance  with  the  provisions  of  Section 
3076  of  the  Revised  Statutes,  as  well  as  in  cases 
where  the  value  of  the  merchandise  under  seizure 


SEIZUEES  AND  FORFEITURES  179 

is  in  excess  of  $500,  the  facts  relating  to  the  seizure 
should  be  reported  to  the  United  States  Attorney 
for  appropriate  action  in  accordance  with  the  pro- 
visions of  Section  3084  of  the  Revised  Statutes 
heretofore  cited.    (Chapter  XXVI,  Section  10.) 

Prosecution  for  Forfeiture 

Sec.  16.  Upon  such  report  of  seizure  to  the 
United  States  Attorney,  it  is  provided  by  Section 
838  of  the  Revised  Statutes  that : 

"It  shall  be  the  duty  of  every  District  Attorney  to  whom  any 
collector  of  customs,  or  of  internal  revenue,  shall  report,  accord- 
ing to  law,  any  case  in  which  any  fine,  penalty,  or  forfeiture  has 
been  incurred  in  the  district  of  such  attorney  for  the  violation 
of  any  law  of  the  United  States  relating  to  the  revenue,  to  cause 
the  proper  proceedings  to  be  commenced  and  prosecuted  without 
delay,  for  the  fines,  penalties,  and  forfeitures  in  such  case  pro- 
vided, unless,  upon  inquiry  and  examination,  he  shall  decide  that 
such  proceedings  cannot  probably  be  sustained,  or  that  the  ends 
of  public  justice  do  not  require  that  such  proceedings  should  be 
instituted ;  in  which  case  he  shall  report  the  facts  in  the  customs 
cases  to  the  Secretary  of  the  Treasury,  and  in  internal  revenue 
cases  to  the  Commissioner  of  the  Internal  Revenue  for  their 
direction.  And  for  the  expenses  incurred  and  services  rendered 
in  all  such  cases,  the  district  attorney  shall  receive  and  be  paid 
from  the  Treasury  such  sum  as  the  Secretary  of  the  Treasury 
shall  deem  just  and  reasonable,  upon  the  certificate  of  the  judge 
before  whom  such  cases  are  tried  and  disposed  of:  Provided, 
That  the  annual  compensation  of  such  district  attorney  shall  not 
exceed  the  maximum  amount  prescribed  by  law,  by  reason  of 
such  allowance  and  payment." 

Bailing  of  Property  Under  Seizure 

Sec.  17.  Should  the  United  States  Attorney 
conclude  to  proceed  for  the  forfeiture  of  the  mer- 
chandise, it  is  provided  by  Section  938  of  the  Re- 
vised Statutes  that : 

"Upon  the  prayer  of  any  claimant  to  the  court,  that  any  ves- 
sel, goods,  wares,  or  merchandise,  seized  and  prosecuted  under 
any  law  respecting  the  revenue  from  imports  or  tonnage,  or  the 
registering  and  recording,  or  the  enrolling  and  licensing  of  ves- 


180  IMPORTERS  FIRST  AID 

sels,  or  any  part  thereof,  should  be  delivered  to  him,  the  court 
shall  ai:)point  three  proper  persons  to  appraise  such  property,  who 
shall  be  sworn  in  open  court,  or  before  a  commissioner  appointed 
by  the  district  court  to  administer  oaths  to  appraisers,  for  the 
faithful  discharge  of  their  duty;  and  the  appraisement  shall  be 
made  at  the  expense  of  the  party  on  whose  prayer  it  is  granted. 
If,  on  the  return  of  the  appraisement,  the  claimant,  with  one 
or  more  sureties,  to  be  approved  by  the  court,  shall  execute  a 
bond  to  the  United  States  for  the  payment  of  a  sum  equal  to  the 
sum  at  which  the  property  prayed  to  be  delivered  is  appraised, 
and  produce  a  certificate  from  the  collector  of  the  district  where 
the  trial  is  had,  and  of  the  naval  officer  thereof,  if  any  there  be, 
that  the  duties  on  the  goods,  wares,  and  merchandise,  or  tonnage 
duty  on  the  vessel  so  claimed,  have  been  paid  or  secured  in  like 
manner  as  if  the  same  had  been  legally  entered,  the  court  shall, 
by  rule,  order  such  vessel,  goods,  wares,  or  merchandise  to  be 
delivered  to  such  claimant;  and  the  said  bond  shall  be  lodged 
with  the  proper  officer  of  the  court.  If  judgment  passes  in  favor 
of  the  claimant,  the  court  shall  cause  the  said  bond  to  be  can- 
celed; but  if  judgment  passes  against  the  claimant,  as  to  the 
whole  or  any  part  of  such  vessel,  goods,  wares,  or  merchandise 
and  the  claimant  does  not  within  twenty  days  thereafter  pay 
into  the  court,  or  to  the  proper  officer  thereof,  the  amount  of  the 
appraised  value  of  such  vessel,  goods,  wares,  or  merchandise  so 
condemned,  with  the  costs,  judgment  shall  be  granted  upon  the 
bond,  on  motion  in  open  court  without  further  delay.^' 

Investigation  Before   a   United  States   Commis- 
sioner 

Sec.  18.  With  the  view  to  conducting  an  investi- 
gation before  a  United  States  Commissioner  in 
cases  involving  violations  of  the  customs  laws,  it  is 
provided  by  Section  15  of  the  Act  of  June  22, 1874 : 

"That  it  shall  be  the  duty  of  any  officer  or  person  employed  in 
the  customs-revenue  service  of  the  United  States,  upon  detection 
of  any  violation  of  the  customs  laws,  forthwith  to  make  com- 
plaint thereof  to  the  collector  of  the  district,  whose  duty  it  shall 
be  promptly  to  report  the  same  to  the  district  attorney  of  the  dis- 
trict in  which  such  frauds  shall  be  committed.  Immediately 
upon  the  receipt  of  such  complaint,  if,  in  his  judgment,  it  can 
be  sustained,  it  shall  be  the  duty  of  such  district  attorney  to 
cause  investigation  into  the  facts  to  be  made  before  a  United 
States  Commissioner  having  jurisdiction  thereof,  and  to  initiate 
proper  proceedings  to  recover  the  fines  and  penalties  in  the  prem 
ises,  and  to  prosecute  the  same  with  the  utmost  diligence  to  final 
judgment." 


SEIZUKES  AND  FORFEITUKES  181 

The  Mitigation  or  Remission  of  Fines,  Penalties 
and  Forfeitures  Where  the  Amount  Involved 
Does  Not  Exceed  $1000. 

Sec.  19.  If  the  amount  involved  does  not  exceed 
$1000,  it  is  provided  by  Section  5293  of  the  Revised 
Statutes  that: 

"The  Secretary  of  the  Treasury  is  authorized  to  prescribe  such 
rules  and  modes  of  proceeding  to  ascertain  the  facts  upon  which 
an  application  for  remission  of  a  fine,  penalty,  or  forfeiture  is 
founded,  as  he  deems  proper,  and  upon  ascertaining  them,  to 
remit  the  fine,  penalty,  or  forfeiture,  if  in  his  opinion  it  was 
incurred  without  willful  negligence  or  fraud,  in  either  of  the 
following  cases : 

"First.  If  the  fine,  penalty,  or  forfeiture  was  imposed  under 
authority  of  any  revenue  law,  and  the  amount  does  not  exceed 
one  thousand  dollars. 

"Second.  Where  the  case  occurred  within  either  of  the  col- 
lection-districts in  the  States  of  California  or  Oregon. 

"Third.  If  the  fine,  penalty,  or  forfeiture  was  imposed  under 
authority  of  any  provision  of  law  relating  to  the  importation  of 
merchandise  from  foreign  contiguous  territory,  or  relating  to 
manifests  for  vessels  enrolled  or  licensed  to  carry  on  the  coasting- 
trade  on  the  northern,  northeastern,  and  northwestern  frontiers. 
******** 

"Fifth.  If  the  fine,  penalty,  or  forfeiture  was  imposed  by 
authority  of  any  provisions  of  law  for  levying  or  collecting  any 
duties  or  taxes,  or  relating  to  registering,  recording,  enrolling, 
or  licensing  vessels,  and  the  case  arose  within  the  collection  dis- 
trict of  Alaska,  or  was  imposed  by  virtue  of  any  provisions  of 
law  relating  to  fur  seals  upon  the  islands  of  Saint  Paul  and 
Saint  George." 

Suitable  regulations  carrjdng  this  provision  of 
law  into  effect  have  been  prescribed  under  Article 
925  of  the  Customs  Regulations  of  1915. 

Where  the  Amount  Involved  Is  in  Excess  of  $1000 

Sec.  20.  If  the  fine,  penalty  or  forfeiture  in- 
curred is  in  excess  of  $1000,  a  summary  investiga- 
tion before  a  United  States  District  Judge  will  be 
necessary  under  Section  5292  of  the  Revised  Stat- 
utes, which  provides  that : 


182  IMPORTERS  FIRST  AID 

'^Whenever  any  person  who  shall  have  incurred  any  fine,  pen- 
alty, or  forfeiture,  or  disability,  or  may  be  interested  in  any  ves- 
sel or  merchandise  which  has  become  subject  to  any  seizure,  for- 
feiture, or  disability  by  authority  of  any  provisions  of  law  for 
imposing  or  collecting  any  duties  or  taxes,  or  relating  to  regis- 
tering, recording,  enrolling,  or  licensing  vessels,  and  for  regu- 
lating the  same  or  for  providing  for  the  suppression  of  insurrec- 
tions or  unlawful  combinations  against  the  United  States,  shall 
prefer  his  petition  to  the  judge  of  the  district  in  which  such  fine, 
penalty,  or  forfeiture,  or  disability  has  accrued,  truly,  and  par- 
ticularly setting  forth  the  circumstances  of  his  case,  and  shall 
pray  that  the  same  may  be  mitigated  or  remitted,  the  judge  shall 
inquire,  in  a  summary  manner,  into  the  circumstances  of  the 
case;  first  causing  reasonable  notice  to  be  given  to  the  person 
claiming  such  fine,  penalty,  or  forfeiture,  and  to  the  attorney  of 
the  United  States  for  such  district,  that  each  may  have  an  oppor- 
tunity of  showing  cause  against  the  mitigation  or  remission 
thereof;  and  shall  cause  the  facts  appearing  upon  such  inquiry 
to  be  stated  and  annexed  to  the  petition,  and  direct  their  trans- 
mission to  the  Secretary  of  the  Treasury.  The  Secretary  shall 
thereupon  have  power  to  mitigate  or  remit  such  fine,  forfeiture, 
or  penalty,  or  remove  such  disability,  or  any  part  thereof,  if,  in 
his  opinion,  the  same  was  incurred  without  willful  negligence, 
or  any  intention  of  fraud  in  the  person  incurring  the  same ;  and 
to  direct  the  prosecution,  if  any  has  been  instituted  for  the  re- 
covery thereof,  to  cease  and  be  discontinued,  and  upon  such 
terms  or  conditions  as  he  may  deem  reasonable  and  just." 

Release  on  Payment  of  Appraised  Value 

Sec.  21.  It  is  also  provided  under  Section  3081 
of  the  Revised  Statutes  that : 

"The  collectors  of  the  several  districts  of  the  United  States,  in 
all  cases  of  seizure  of  any  merchandise  for  violation  of  the  reve- 
nue laws,  the  appraised  value  of  which,  in  the  district  wherein 
such  seizure  shall  be  made,  does  not  exceed  one  thousand  dollars, 
are  hereby  authorized,  subject  to  the  approval  of  the  Secretary 
of  the  Treasury,  to  release  such  merchandise  on  payment  of  the 
appraised  value  thereof." 

The  appraised  value  under  this  section  has  refer- 
ence to  the  home  appraised  value  in  the  United 
States ;  that  is,  the  foreign  value  of  the  merchan- 
dise with  the  duties  added.  (Article  919,  Customs 
Regulations  of  1915.) 


SEIZUKES  AND  FORFEITURES  183 

Fines  Covered  Into  the  Treasury  Cannot  Be 
Refunded 

Sec.  22.  Referring  again  to  Sections  5292  and 
5293  of  the  Revised  Statutes  (Chapter  XXVI, 
Sections  19  and  20),  it  will  be  observed  that  those 
sections  authorize  the  Secretary  of  the  Treasury  to 
mitigate  or  remit  fines  in  certain  specified  cases. 
No  specific  authority  to  refund  fines  is,  however, 
enumerated  therein.  It  has  accordingly  been  held 
(Opinions  of  the  Attorney  General,  Vol.  XXI,  p. 
320)  that  no  such  authority  exists,  and  that  in  the 
absence  of  statutory  authority  fines  incurred  in 
Customs  Cases,  covered  into  the  Treasury,  cannot 
be  refunded.  (Article  315,  Customs  Regulations, 
1915.) 


CHAPTER   XXVII. 

J]VIDENCE 

Evidence  of  Foreign  Shipper 

Sec.  1.  Should  it  be  deemed  necessary  to  obtain 
evidence  from  tlie  foreign  manufacturer,  seller  or 
shipper  relating  to  the  classification  or  value  of 
merchandise  exported  to  the  United  States,  it  is 
provided  by  Paragraph  U  of  Section  III  of  the  Act 
of  October  3,  1913 : 

"That  if  any  person,  persons,  corporations,  or  other  bodies, 
selling,  shipping,  consigning,  or  manufacturing  merchandise 
exported  to  the  United  States,  shall  fail  or  refuse  to  submit  to 
the  inspection  of  a  duly  accredited'  investigating  officer  of  the 
United  States,  when  so  requested  to  do,  any  or  all  of  his  books, 
records,  or  accounts  pertaining  to  the  value  or  classification  of 
such  merchandise,  then  the  Secretary  of  the  Treasury,  in  his  dis- 
cretion, is  authorized  while  such  failure  or  refusal  continues  to 
levy  an  additional  duty  of  15  per  centum  ad  valorem  on  all  such 
merchandise  when  imported  into  the  United  States:  Provided, 
however,  That  such  additional  duties  shall  not  be  imposed  in 
ease  the  laws  of  the  country  of  exportation  provide  for  the  ad- 
ministration, by  its  duly  authorized  officers,  of  oaths  to  invoices, 
or  statements  of  cost,  before  certification  by  consuls,  and  for  pun- 
ishment for  false  swearing  under  said  oaths,  whenever  consuls 
are  directed  by  the  Secretary  of  State,  under  section  twenty-eight 
hundred  and  sixty-two  of  the  Eevised  Statutes,  to  require  such 
oaths  before  certification  of  the  invoices." 

Evidence  of  American  Importer 

Sec.  2.  In  regard  to  obtaining  evidence  from 
the  American  importer  pertaining  to  the  value  and 
classification  of  imported  merchandise,  it  is  pro- 
vided by  Paragraph  E  of  Section  III  of  the  Act  of 
October  3,  1913,  relating  to  the  entry  by  pro  forma 
invoice,  that: 

184 


EVIDENCE  185 

"It  shall  be  lawful  for  the  collector  or  his  deputy  to  examine 
the  deponent  under  oath,  touching  the  sources  of  his  knowledge, 
information,  or  belief  in  the  premises,  and  to  require  him  to  pro- 
duce any  letter,  paper,  or  statement  of  account  in  his  possession, 
or  under  his  control  which  may  assist  the  officers  of  customs  in 
ascertaining  the  actual  value  of  the  importation  or  any  part 
thereof,  and  in  default  of  such  production,  when  so  requested, 
such  owner,  importer  consignee,  or  agent  shall  be  thereafter  de- 
barred from  producing  any  such  letter,  paper,  or  statement  for 
the  purpose  of  avoiding  any  additional  duty,  penalty,  or  for- 
feiture incurred  under  this  Act,  unless  he  shall  show  to  the  satis- 
faction of  the  court,  or  the  officers  of  the  customs,  as  the  case 
may  be,  that  it  was  not  in  his  power  to  produce  the  same  when 
so  demanded;  and  no  merchandise  shall  be  admitted  to  entry 
under  the  provisions  of  this  section  unless  the  collector  shall  be 
satisfied  that  the  failure  to  produce  a  duly  certified  invoice  is  due 
to  causes  beyond  the  control  of  the  owner,  consignee,  or  agent 
thereof." 

Failure  of  American  Importer  to  Give  Evidence 

Sec.  3.  It  is  also  provided  by  Paragraph  V  of 
Section  III  of  the  Act  of  October  3,  1913 : 

"That  if  any  person,  persons,  corporations,  or  other  bodies 
engaged  in  the  importation  of  merchandise  into  the  United 
States  or  engaged  in  dealing  with  such  imported  merchandise, 
shall  fail  or  refuse  to  submit  to  the  inspection  of  a  duly  accred- 
ited investigating  officer  of  the  United  States,  upon  request  so 
to  do  from  the  chief  officer  of  customs  at  the  port  where  such 
merchandise  is  entered,  any  or  all  of  his  books,  records,  or  ac- 
counts pertaining  to  the  value  or  classification  of  any  such  im- 
ported merchandise,  then  the  Secretary  of  the  Treasury,  in  his 
discretion,  is  authorized  while  such  failure  or  refusal  continues, 
to  assess  additional  duty  of  15  per  centum  ad  valorem  on  all  mer- 
chandise consigned  to  or  imported  by,  or  shipped,  or  intended 
for  delivery,  to  such  person,  persons,  corporations,  or  other 
bodies  so  failing  or  refusing/' 

Importer  to  Testify  Under  Oath 

Sec.  4.  With  the  further  purpose  of  securing 
evidence  from  the  American  importer  regarding 
the  proper  value  and  classification  of  the  merchan- 
dise imported,  it  is  provided  by  Paragraph  O  of 
Section  III  of  the  Act  of  October  3,  1913: 


186  IMPORTERS  FIRST  AID 

"That  the  general  appraisers,  or  any  of  them,  are  hereby  au- 
thorized to  administer  oaths,  and  said  general  appraisers,  the 
boards  of  general  appraisers,  the  local  appraisers,  or  the  col- 
lectors, as  the  case  may  be,  may  cite  to  appear  before  them,  and 
examine  upon  oath  any  owner,  importer,  agent,  consignee,  or 
other  person  touching  any  matter  or  thing  which  they,  or  either 
of  them,  may  deem  material  respecting  any  imported  merchan- 
dise then  under  consideration  or  previously  imported  within  one 
year,  in  ascertaining  the  classification  or  dutiable  value  thereof 
or  the  rate  or  amount  of  duty;  and  they,  or  either  of  them,  may 
require  the  production  of  any  letters,  accounts,  contracts,  or  in- 
voices relating  to  said  merchandise,  and  may  require  such  testi- 
mony to  be  reduced  to  writing,  and  when  so  taken  it  shall  be 
filed  and  preserved  for  use  or  reference  until  the  final  decision 
of  the  collector,  appraiser,  or  said  board  of  appraisers  shall  be 
made  respecting  the  valuation  or  classification  of  said  merchan- 
dise, as  the  case  may  be;  and  such  evidence  shall  be  given  con- 
sideration in  all  subsequent  proceedings  relating  to  such  mer- 
chandise.'' 

Penalty  for  Failure  to  Give  Evidence 

Sec.  5.  Failure  to  comply  may  involve  the  pen- 
alties provided  for  under  Paragraph  P  of  Section 
III  of  the  Act  of  October  3, 1913,  to  the  effect : 

"That  if  any  person  so  cited  to  appear  shall  neglect  or  refuse 
to  attend,  or  shall  decline  to  answer,  or  shall  refuse  to  answer 
in  writing  any  interrogatories,  and  subscribe  his  name  to  his 
deposition,  or  to  produce  such  papers  when  required  by  a  general 
appraiser,  or  a  board  of  general  appraisers,  or  a  local  appraiser, 
or  a  collector,  he  shall  be  liable  to  a  penalty  of  not  less  than  $20 
nor  more  than  $500 ;  and  if  such  person  be  the  owner,  importer, 
or  consignee,  the  appraisement  which  the  Board  of  General 
Appraisers,  or  local  appraiser,  or  collector  where  there  is  no  ap- 
praiser, may  make  of  the  merchandise  shall  be  final  and  conclu- 
sive; and  any  person  who  shall  willfully  and  corruptly  swear 
falsely  on  an  examination  before  any  general  appraiser,  or  Board 
of  General  Appraisers,  or  local  appraiser,  or  collector,  shall  be 
deemed  guilty  of  perjury;  and  if  he  is  the  owner,  importer,  or 
consignee,  the  merchandise  shall  be  forfeited,  or  the  value  thereof 
may  be  recovered  from  him.'' 


CHAPTER   XXVIII 

SPECIAL  AGENCY  SERVICE 

Inspectioyi  of  Books,  Papers  and  Accounts  of 
Customs  Officers 

Sec  1.  It  is  provided  by  Section  2640  of  the  Re- 
vised Statutes  that : 

"Collectors,  Naval  Officers,  and  Surveyors  shall  attend  in  per- 
son at  the  ports  to  which  they  are  respectively  appointed;  and 
shall  keep  fair  and  true  accounts  and  records  of  all  their  trans- 
actions, as  officers  of  the  customs,  in  such  manner  and  form  as 
may  from  time  to  time  be  directed  by  the  Secretary  of  the  Treas- 
ury; and  shall  at  all  times  submit  their  books,  papers  and  ac- 
counts to  the  inspection  of  such  persons  as  may  be  appointel  for 
that  purpose;  and  shall  once  in  every  month,  or  oftener  if  they 
shall  be  required,  transmit  their  accounts  for  settlement  to  the 
officer  or  officers  whose  duty  it  shall  be  to  make  such  settlement. 
And  if  any  collector,  naval  officer,  or  surveyor  shall  omit  to  keep 
fair  and  true  accounts,  or  shall  refuse  to  submit  forthwith  his 
books,  papers,  and  accounts  to  inspection  as  required  by  law,  or 
if  any  collector  shall  omit  or  refuse  to  render  his  accounts  for 
settlement,  for  a  term  exceeding  three  months  after  the  same 
shall  have  been  required  by  the  proper  officer,  the  delinquent 
officer  shall  be  liable  to  a  penalty  of  one  thousand  dollars,  to  be 
recovered  with  costs  of  suit/' 

Special  Agents  to  Be  Appointed 

Sec  2.  For  the  purpose  of  conducting  the  in- 
spection of  the  books,  papers  and  accounts  of  cus- 
toms officers  called  for  under  Section  2640  of  the 
Revised  Statutes,  and  for  the  detection  of  frauds 
on  the  revenue,  it  is  provided  by  Section  2649  of  the 
Revised  Statutes  that : 

"The  Secretary  of  the  Treasury  may  appoint  special  agents, 
not  exceeding  (twenty-eight)  in  number,  for  the  purpose  of 
making  the  examinations  of  the  books,  papers,  and  accounts  of 

187 


188  IMPOKTERS  FIRST  AID 

collectors  and  other  officers  of  the  customs,  and  to  be  employed 
generally,  under  the  direction  of  the  Secretary  of  the  Treasury, 
in  the  prevention  and  detection  of  frauds  on  the  customs  reve- 
nue; and  the  expense  thereof  shall  be  charged  to  the  appropria- 
tion to  defray  the  expense  of  collecting  the  revenue  from  cus- 
toms." 

Special  Agents  in  Contiguous  Foreign  Territory 

Sec.  3.  It  is  also  provided  by  Section  2999  of  the 
Revised  Statutes  that: 

"For  the  purpose  of  better  guarding  against  frauds  upon  the 
revenue  on  foreign  merchandise  transported  between  the  ports 
of  the  Atlantic  and  those  of  the  Pacific  overland  through  any 
foreign  territory,  the  Secretary  of  the  Treasury  may  appoint 
special  sworn  agents  as  inspectors  of  the  customs,  to  reside  in 
such  foreign  territory  where  such  merchandise  may  be  landed  or 
embarked,  w^ith  power  to  superintend  the  landing  or  shipping  of 
all  merchandise  passing  coastwise  between  the  ports  of  the 
United  States  and  the  Pacific  and  Atlantic.  It  shall  be  their 
duty,  under  such  regulations  and  instructions  as  the  Secretary 
of  the  Treasury  may  prescribe,  to  guard  against  the  perpetration 
of  frauds  upon  the  revenue.  The  compensation  paid  to  such  in- 
spectors shall  not  in  the  aggregate  exceed  five  thousand  dollars 
per  annum." 

Special  Agency  Districts 

Sec.  4.  Under  various  Acts  of  Congress  the 
niunber  of  Special  Agents  to  be  employed  has  been 
varied  from  time  to  time.  At  present  there  are 
seventeen  Special  Agency  Districts  provided  for, 
comprising  one  or  more  customs  collections  dis- 
tricts each.    (T.  D.  33706,  T.  D.  36974  and  37634.) 

Special  Commissioners 

Sec.  5.  As  a  part  of  the  Special  Agency  Service 
there  have  also  been  stationed  abroad  Special  Com- 
missioners whose  duty  it  is  to  furnish  the  Customs 
Service  with  all  useful  and  necessary  information 
regarding  foreign  market  values  of  merchandise 
shipped  to  the  United  States,  and  to  make  such  spe- 
cial investigations  as  may  be  deemed  necessary. 


SPECIAL  AGENCY  SERVICE  189 

Such  Commissioners  have  been  stationed  at  Lon- 
don, Paris,  Berlin,  Cologne,  St.  Gall  and  Yoko- 
hama. 

Special  Agents  Authorized  to  Administer  Oaths 

Sec.  6.  It  is  provided  by  Section  183  of  the  Re- 
vised Statutes  that : 

"Any  officer  or  any  clerk  of  any  of  the  departments  lawfully 
detailed  to  investigate  frauds  or  attempts  to  defraud  on  the 
Government,  or  any  irregularity  or  misconduct  of  any  officer  or 
agent  of  the  United  States,  shall  have  authority  to  administer 
an  oath  to  any  witness  attending  to  testify  or  depose  in  the 
course  of  such  investigation." 

Authority  to  Search  Vessels 

Sec.  7.  Special  Agents  may  make  searches 
under  Section  3059  of  the  Revised  Statutes,  which 
provides  that: 

"It  shall  be  lawful  for  any  officer  of  the  customs,  including 
inspectors  and  occasional  inspectors,  or  of  a  revenue  cutter,  or 
authorized  agent  of  the  Treasury  Department,  or  other  persons 
specially  appointed  for  the  purpose  in  writing  by  a  collector, 
naval  officer,  or  surveyor,  to  go  on  board  of  any  vessel,  as  well 
without  as  within  his  district,  and  to  inspect,  search,  and  exam- 
ine the  same,  and  any  person,  trunk,  or  envelope  on  board,  and 
to  this  end  to  hail  and  stop  such  vessel  if  under  way,  and  to  use 
all  necessary  force  to  compel  compliance;  and  if  it  shall  appear 
that  any  breach  or  violations  of  the  laws  of  the  United  States 
has  been  committed,  whereby  or  in  consequence  of  which  such 
vessel,  or  the  merchandise,  or  any  part  thereof,  on  board  or  im- 
ported by  such  vessel,  is  liable  to  forfeiture,  to  make  seizure  of 
the  same,  or  either  or  any  part  thereof,  and  to  arrest,  or  in  case 
of  escape,  or  an  attempt  to  escape,  to  pursue  and  arrest  any  per- 
son engaged  in  such  breach  or  violation." 

Authority  to  Enter  Buildings  Except  Dwelling- 
Houses  in  Night  or  Day  Time 

Sec.  8.  It  is  provided  by  Section  3065  of  the 
Revised  Statutes  that : 

"Any  person  authorized  by  this  Title  (XXXIV)  to  make 
searches  and  seizures,  or  any  person  assisting  him  or  acting 


190  IMPOETEES  FIEST  AID 

under  his  directions,  may,  if  deemed  necessary  by  him  or  them, 
enter  into  or  upon  or  pass  through  the  lands,  inclosures,  and 
buildings,  other  than  the  dwelling-house  of  any  person  whomso- 
ever, in  the  night  or  in  the  day  time,  in  order  to  the  more  effect- 
ual discharge  of  his  official  duties/'* 

Warrant  to  Search  DwelUng-House  in  Daytime 

Sec.  9.  In  regard  to  the  search  of  dwelling- 
houses  in  daytime  it  is  provided  by  Section  3066  of 
the  Revised  Statutes  that : 

"If  any  collector,  naval  officer,  surveyor,  or  other  person  spe- 
cially appointed  by  either  of  them,  or  inspector,  shall  have  cause 
to  suspect  a  concealment  of  any  merchandise  in  any  particular 
dwelling-house,  store-building,  or  other  place,  they,  or  either  of 
them,  upon  proper  application  on  oath  to  any  justice  of  the 
peace,  or  district  judge  of  cities,  police  justice,  or  any  judge  of 
the  circuit  or  district  court  of  the  United  States,  or  any  Com- 
missioner of  the  United  States  circuit  court,  shall  be  entitled  to 
a  warrant  to  enter  such  house,  store,  or  other  place,  in  the  day 
time  only,  and  there  to  search  for  such  merchandise;  and  if  any 
shall  be  found,  to  seize  and  secure  the  same  for  trial;  and  all 
such  merchandise,  upon  which  the  duties  shall  not  have  been 
paid,  or  secured  to  be  paid,  shall  be  forfeited/' 

Searching  Officer  to  Make  Character  Known 

Sec.  10.  It  is  provided  by  Section  3071  of  the 
Revised  Statutes  that : 

"Every  officer  or  other  person  authorized  to  make  searches 
and  seizures  by  this  Title  (XXXIV)  shall,  at  the  time  of  exe- 
cuting any  of  the  powers  conferred  upon  him,  make  known,  upon 
being  questioned,  his  character  as  an  officer  or  agent  of  the  cus- 
toms of  Government,  and  shall  have  authority  to  demand  of  any 
person  within  the  distance  of  three  miles  to  assist  him  in  making 
any  arrest,  search,  or  seizure  authorized  by  this  Title  (XXXIV), 
where  such  assistance  may  be  necessary ;  and  if  such  person  shall, 
without  reasonable  excuse,  neglect  or  refuse  so  to  assist,  upon 
proper  demand,  he  shall  be  deemed  guilty  of  a  misdemeanor, 
punishable  by  a  fine  of  not  more  than  two  hundred  dollars,  nor 
less  than  five  hundred  dollars.''^ 


CHAPTER   XXIX 

BAGGAGE 

Wearing  Apparel 

Sec.  1.    It  is  provided  by  Paragraph  642  of  the 
Free  List  of  the  Act  of  October  3, 1913,  that: 

"Wearing  apparel,  articles  of  persoiial  adornment,  toilet  arti- 
cles, and  similar  personal  effects  of  persons  arriving  in  the 
United  States;  but  this  exemption  shall  include  only  such  arti- 
cles as  were  actually  owned  by  them  and  in  their  possession 
abroad  at  the  time  of  or  prior  to  their  departure  from  a  foreign 
country,  and  as  are  necessary  and  appropriate  for  the  wear  and 
use  of  such  persons  and  are  intended  for  such  wear  and  use,  and 
shall  not  be  held  to  apply  to  merchandise  or  articles  for  other 
persons  or  for  sale:  Provided,  That  in  case  of  residents  of  the 
United  States  returning  from  abroad  all  wearing  apparel,  per- 
sonal and  household  effects  taken  by  them  out  of  the  United 
States  to  foreign  countries  shall  be  admitted  free  of  duty,  with- 
out regard  to  their  value,  upon  their  identity  being  established 
under  appropriate  rules  and  regulations  to  be  prescribed  by  the 
Secretary  of  the  Treasury:  Provided  further.  That  up  to  but 
not  exceeding  $100  in  value  of  articles  acquired  abroad  by  such 
residents  of  the  United  States  for  personal  or  household  use  or 
as  souvenirs  or  curios,  but  not  bought  on  commission  or  intended 
for  sale,  shall  be  admitted  free  of  duty." 

Entry  of  Baggage 

Sec.  2.  On  the  arrival  of  baggage  in  the  United 
States,  whether  accompanied  by  the  passenger  or 
not,  an  entry  thereof  will  be  required  in  accordance 
with  Sections  2799,  2800  and  2801  of  the  Revised 
Statutes,  which  provide  that: 

E.  S.  2799.  "In  order  to  ascertain  what  articles  ought  to  be 
exempted  as  the  wearing  apparel,  and  other  personal  baggage, 
and  the  tools  or  implements  of  a  mechanical  trade  only,  of  per- 
sons who  arrive  in  the  United  States,  due  entry  thereof,  as  of 
other  merchandise,  but  separate  and  distinct  from  that  of  any 

191 


192  IMPORTERS  FIRST  AID 

other  merchandise,  imported  from  a  foreign  port,  shall  be  made 
with  the  collector  of  the  district  in  which  the  articles  are  in- 
tended to  be  landed  by  the  owner  thereof,  or  his  agent,  expressing 
the  persons  by  whom  or  for  whom  such  entry  is  made,  and  par- 
ticularizing the  several  packages,  and  their  contents,  with  their 
marks  and  numbers;  and  the  person  who  shall  make  the  entry 
shall  take  and  subscribe  an  oath  before  the  collector,  declaring 
that  the  entry  subscribed  by  him  and  to  which  the  oath  is  an- 
nexed contains,  to  the  best  of  his  knowledge  and  belief,  a  just 
and  true  account  of  the  contents  of  the  several  packages  men- 
tioned in  the  entry,  specifying  the  name  of  the  vessel,  of  her 
master,  and  of  the  port  from  which  she  arrived ;  and  that  such 
packages  contain  no  merchandise  whatever  other  than  wearing 
apparel,  personal  baggage,  or,  as  the  case  may  be,  tools  of  trade, 
specifying  it;  that  they  are  all  the  property  of  a  person  named 
who  has  arrived,  or  is  shortly  expected  to  arrive  in  the  United 
States,  and  are  not  directly  or  indirectly  imported  for  any  other 
or  intended  for  sale." 

R.  S.  2800.  "Whenever  the  person  making  entry  of  any  arti- 
cles as  wearing  apparel,  personal  baggage,  tools,  or  implements, 
is  not  the  owner  of  them,  he  shall  give  bond  with  one  or  more 
sureties,  to  the  satisfaction  of  the  collector,  in  a  sum  equal  to  the 
duties  on  like  articles  imported  subject  to  duty,  upon  the  con- 
dition that  the  owner  of  the  articles  shall,  within  one  year,  per- 
sonally make  an  oath  such  as  is  prescribed  in  the  preceding  sec- 
tion." 

R.  S.  2801.  "On  compliance  with  the  two  preceding  sections 
and  not  otherwise,  a  permit  shall  be  granted  for  landing  such 
articles.  But  whenever  the  collector  and  the  naval  officer,  if  any, 
think  proper,  they  may  direct  the  baggage  of  any  person  arriving 
in  the  United  States  to  be  examined  by  the  surveyor  of  the  port, 
or  by  an  inspector  of  the  customs,  who  shall  make  a  return  of  the 
same;  and  if  any  articles  are  contained  therein  which  in  their 
opinion  ought  not  to  be  exempted  from  duty,  due  entry  of  them 
shall  be  made  and  the  duties  thereon  paid." 

Forms  of  Baggage  Declaration 

Sec.  3.  Where  the  baggage  accompanies  the 
passenger  a  declaration  will  be  required  in  accord- 
ance with  Article  357  of  the  Customs  Regulations 
of  1915,  which  provides  that : 

"Forms  of  baggage  declaration  and  entry  (Customs  Form 
6063)  will  be  furnished  by  collectors  to  steamship  companies  for 
use  on  steamships  carrying  first  and  second  class  passengeri=(. 
Copies  of  notice  to  passengers.  Customs  Form  6061,  will  also  be 
furnished  for  distribution  on  outgoing  and  incoming  steamers. 


BAGGAGE  193 

"Passengers  should  prepare  and  sign  their  declarations  on 
board  steamships  at  least  one  day  before  arrival,  and  should  hand 
them  to  the  purser  for  delivery  to  the  proper  customs  officer  on 
arrival  in  port. 

"Failure  to  declare  dutiable  articles  contained  in  baggage  sub- 
jects such  articles  to  seizure  and  forfeiture.  When  the  collector 
is  satisfied  that  the  failure  to  declare  any  article  was  not  with 
intent  to  evade  the  payment  of  duty  he  may  permit  the  declara- 
tion to  be  amended." 

Search  of  Baggage 

Sec.  4.  In  regard  to  the  search  of  baggage,  it  is 
provided  by  Sections  3064,  3100  and  3101  of  the  Re- 
vised Statutes  that : 

R.  S.  3064.  "The  Secretary  of  the  Treasury  may  from  time 
to  time  prescribe  regulations  for  the  search  of  persons  and  bag- 
gage, and  for  the  employment  of  female  inspectors  for  the  exam- 
ination and  search  of  persons  of  their  own  sex;  and  all  persons 
coming  into  the  United  States  from  foreign  countries  shall  be 
liable  to  detention  and  search  by  authorized  officers  or  agents  of 
the  Government,  under  such  regulations." 

R.  S.  3100.  "All  merchandise,  and  all  baggage  and  effects  of 
passengers,  and  all  other  articles  imported  into  the  United  States 
from  any  contiguous  foreign  country  except  as  hereinafter  pro- 
vided, as  well  as  the  vessels,  cars,  and  other  vehicles,  and  envel- 
opes in  which  the  same  shall  be  imported,  shall  be  unladen  in  the 
presence  of,  and  be  inspected  by  an  inspector  or  other  officer  of 
the  customs,  at  the  first  port  of  entry  or  custom  house  in  the 
United  States  where  the  same  shall  arrive ;  and  to  enable  the 
proper  officer  to  thoroughly  discharge  this  duty,  he  may  require 
the  owner  or  his  agent,  or  other  person,  having  charge  or  posses- 
sion of  any  trunk,  traveling  bag,  or  sack,  valise,  or  other  envel- 
ope, or  of  any  closed  vessel,  car,*  or  other  vehicle,  to  open  the 
same,  or  deliver  to  him  the  proper  key." 

R.  S.  3101.  "If  any  owner,  agent,  or  other  person  shall  refuse 
or  neglect  to  comply  with  his  demands,  allowed  by  the  preceding 
section,  the  officer  shall  retain  such  trunk,  traveling  bag,  or  sack, 
valise,  or  whatsoever  it  may  be,  and  open  the  same,  and,  as  soon 
thereafter  as  may  be  practicable,  examine  the  contents;  and  if 
any  article  subject  to  the  payment  of  duty  shall  be  found 
therein,  the  whole  contents,  together  with  the  envelope,  shall  be 
forfeited  to  the  United  States,  and  disposed  of  as  the  law  pro- 
vides in  similar  cases.  If  any  such  dutiable  merchandise  or 
article  shall  be  found  in  such  vessel,  car,  or  other  vehicle,  the 
owner,  agent,  or  other  person  in  charge  which  shall  have  been 
refused  to  open  the  same  or  deliver  the  key  as  herein  provided, 
8 


194  IMPORTERS  FIRST  AID 

the  same,  together  with  the  vessel,  car,  or  other  vehicle,  shall  be 
forfeited  to  the  United  States,  and  shall  be  held  by  such  officer, 
to  be  disposed  of  as  the  law  provides  in  other  similar  cases  of  for- 
feiture." 

Failure  to  Declare 

Sec.  5.  Failure  to  declare  dutiable  articles  con- 
tained in  baggage  may  involve  the  penalties  pre- 
scribed by  Sections  2802  and  3082  of  the  Revised 
Statutes,  which  provide  that : 

R.  S.  2802.  "Whenever  any  article  subject  to  duty  is  found 
in  the  baggage  of  any  person  arriving  within  the  United  States, 
which  was  not,  at  the  time  of  making  entry  of  such  baggage, 
mentioned  to  the  collector  before  whom  such  entry  was  made,  by 
the  person  making  entry,  such  articles  shall  be  forfeited,  and  the 
person  in  whose  baggage  it  is  found  shall  be  liable  to  a  penalty 
of  treble  the  value  of  such  article/' 

R.  S.  3082.  "If  any  person  shall  fraudulently  or  knowingly 
import  or  bring  into  the  United  States,  or  assist  in  so  doing,  any 
merchandise  contrary  to  law,  or  shall  receive,  conceal,  buy,  sell, 
or  in  any  manner  facilitate  the  transportation,  concealment  or 
sale  of  such  merchandise  after  importation,  knowing  the  same  to 
have  been  imported  contrary  to  law,  such  merchandise  shall  be 
forfeited  and  the  offender  shall  be  fined  in  any  sum  not  exceed- 
ing five  thousand  dollars  nor  less  than  fifty  dollars,  or  be  impris- 
oned for  any  time  not  exceeding  two  years,  or  both.  Whenever, 
on  trial  for  a  violation  of  this  section,  the  defendant  is  shown  to 
have  or  to  have  had  possession  of  such  goods,  such  possession 
shall  be  deemed  sufficient  to  authorize  conviction,  unless  the 
defendant  shall  explain  to  the  satisfaction  of  the  jury.'' 

Baggage  in  Transit 

Sec.  6.  In  regard  to  baggage  in  transit  to  a  for- 
eign country,  it  is  provided  by  Paragraph  CC  of 
Section  III' of  the  Act  of  October  3,  1913,  that: 

"Any  baggage  or  personal  effects  arriving  in  the  United  States 
in  transit  to  any  foreign  country  may  be  delivered  by  the  parties 
having  it  in  charge  to  the  collector  of  the  proper  district,  to  be 
by  him  retained,  without  the  payment  or  exaction  of  any  import 
duty,  or  to  be  forwarded  by  such  collector  to  the  collector  of  the 
port  of  departure  and  to  be  delivered  to  such  parties  on  their 
departure  for  their  foreign  destination,  under  such  rules  and 
regulations  as  the  Secretary  of  the  Treasury  may  prescribe." 


CHAPTER   XXX 

MARKING   OF   IMPORTED   MERCHANDISE 

Country  of  Origin  to  Be  Indicated 

Sec.  1.  In  regard  to  the  markinsf  of  imported 
merchandise,  it  is  provided  by  Section  IV  of  the 
Act  of  October  3,  1913: 

"Par.  F.  Subsection  I.  That  all  articles  of  foreign  manufac- 
ture or  production,  which  are  capable  of  being  marked,  stamped, 
branded,  or  labeled,  without  injury,  shall  be  marked,  stamped, 
branded,  or  labeled  in  legible  English  words,  in  a  conspicuous 
place  that  shall  not  be  covered  or  obscured  by  any  subsequent 
attachments  or  arrangements,  so  as  to  indicate  the  country  of 
origin.  Said  marking,  stamping,  branding,  or  labeling  shall  be 
as  nearly  indelible  and  permanent  as  the  nature  of  the  article 
will  permit. 

"All  packages  containing  imported  articles  shall  be  marked, 
stamped,  branded,  or  labeled  so  as  to  indicate  legibly  and  plainly, 
in  English  words,  the  country  of  origin  and  the  quantity  of  their 
contents,  and  until  marked  in  accordance  with  the  directions  pre- 
scribed in  this  section  no  articles  or  packages  shall  be  delivered 
to  the  importer. 

"Should  any  article  or  package  of  imported  merchandise  be 
marked,  stamped,  branded,  or  labeled  so  as  not  accurately  to  in- 
dicate the  quantity,  number,  or  measurement  actually  contained 
in  such  article  or  package,  no  delivery  of  the  same  shall  be  made 
to  the  importer  until  the  mark,  stamp,  brand,  or  label,  as  the 
case  may  be,  shall  be  changed  so  as  to  conform  to  the  facts  of  the 
case. 

"The  Secretary  of  the  Treasury  shall  prescribe  the  necessary 
rules  and  regulations  to  carry  out  the  foregoing  provision. 

"Par.  F.  Subsection  2.  If  any  person  shall  fraudulently  vio- 
late any  of  the  provisions  of  this  Act  relating  to  the  marking, 
stamping,  branding,  or  labeling  of  any  imported  articles  or  pack- 
ages; or  shall  fraudulently  deface,  destroy,  remove,  alter,  or 
obliterate  any  such  marks,  stamps,  brands,  or  labels  with  intent 
to  conceal  the  information  given  by  or  contained  in  such  marks, 
stamps,  brands,  or  labels,  he  shall  upon  conviction  be  fined  in 
any  sum  not  exceeding  $5000,  or  be  imprisoned  for  any  time  not 
exceeding  one  year,  or  both." 

195 


196  IMPORTERS  FIRST  AID 

Packages  Containing  Spirituous  Liquors 

Sec.  2.  It  is  also  provided  by  Section  240  of  the 
Criminal  Code,  under  Chapter  9,  entitled  ^^  Offenses 
Against  Foreign  and  Interstate  Commerce,"  that: 

"Whoever  shall  knowingly  ship  or  cause  to  be  shipped  from 
one  State,  Territory,  or  district  of  the  United  States,  or  place 
non-contiguous  to  but  subject  to  the  jurisdiction  thereof,  into 
any  other  State,  Territory,  or  district  of  the  United  States,  or 
place  non-contiguous  to  but  subject  to  the  jurisdiction  thereof, 
or  from  any  foreign  country  into  any  State,  Territory,  or  dis- 
trict of  the  United  States,  or  place  non-contiguous  to  but  subject 
to  the  jurisdiction  thereof,  any  package  of  or  package  containing 
any  spirituous,  vinous,  malted,  fermented,  or  other  intoxicating 
liquor  of  any  kind,  unless  such  package  be  so  labeled  on  the  out- 
side cover  as  to  plainly  show  the  name  of  the  consignee,  the 
nature  of  its  contents,  and  the  quantity  contained  therein,  shall 
be  fined  not  more  than  five  thousand  dollars;  and  such  liquor 
shall  be  forfeited  to  the  United  States,  and  may  be  seized  and 
condemned  by  like  proceedings  as  those  provided  by  law  for  the 
seizure  and  forfeiture  of  property  imported  into  the  United 
States  contrary  to  law."     (T.  D.  30393.) 


CHAPTER   XXXI 

TRADE-MARKS 

The  Recording  of  Trade-Marks 

Sec.  1.  In  order  to  prevent  the  importation  of 
any  article  which  shall  simulate  any  duly  recorded 
trade-mark,  it  is  provided  by  Section  27  of  the  Act 
approved  February  20,  1905 : 

"That  no  article  of  imported  merchandise  which  shall  copy 
or  simulate  the  name  of  any  domestic  manufacture,  or  manu- 
facturer or  trader,  or  of  any  manufacturer  or  trader  located  in 
any  foreign  country  which,  by  treaty,  convention,  or  law  affords 
similar  privileges  to  citizens  of  the  United  States,  or  which  sliall 
copy  or  simulate  a  trade-mark  registered  in  accordance  with  the 
provisions  of  this  Act,  or  shall  hear  a  name  or  mark  calculated 
to  induce  the  public  to  believe  that  the  article  is  manufactured 
in  the  United  States,  or  that  it  is  manufactured  in  any  foreign 
country  or  locality  other  than  the  country  or  locality  in  which 
it  is  in  fact  manufactured,  shall  be  admitted  to  entry  at  any 
custom  ho\ise  of  the  United  States;  and,  in  order  to  aid  the 
officers  of  the  customs  in  enforcing  this  prohibition,  any  domestic 
manufacturer  or  trader,  and  any  foreign  manufacturer  or  trader, 
who  is  entitled  under  the  provisions  of  a  treaty,  convention  dec- 
laration, or  agreement  between  the  United  States  and  any  for- 
eign country  to  the  advantages  afforded  by  law  to  citizens  of  the 
United  States  in  respect  to  trade-marks  and  commercial  names 
may  require  his  name  and  residence,  and  the  name  of  the  locality 
in  which  his  goods  are  manufactured,  and  a  copy  of  the  certifi- 
cate of  registration  of  his  trade-mark,  issued  in  accordance  with 
the  provisions  of  this  Act,  to  be  recorded  in  books  which  shall  be 
kept  for  this  purpose  in  the  Department  of  the  Treasury,  under 
such  regulations  as  the  Secretary  of  the  Treasury  shall  prescribe, 
and  may  furnish  to  the  Department  fac-similes  of  his  name,  the 
name  of  the  locality  in  which  his  goods  are  manufactured,  or  of 
his  registered  trade-mark;  and  thereupon  the  Secretary  of  the 
Treasury  shall  cause  one  or  more  copies  of  the  same  to  be  trans- 
mitted to  each  collector  or  other  proper  officer  of  customs.'^ 

197 


198  IMPOETEES  FIEST  AID 

Eights  of  Otvner 

Sec.  2.  It  is  also  provided  by  Section  3  of  the 
Act  approved  May  4, 1906 : 

"That  any  owner  of  a  trade-mark  who  shall  have  a  manufac- 
turing establishment  within  the  territory  of  the  United  States 
shall  be  accorded,  so  far  as  the  registration  and  protection  of 
trade-marks  used  on  the  products  of  such  establishment  are  con- 
cerned, the  same  rights  and  privileges  that  are  accorded  to  own- 
ers of  trade-marks  domiciled  within  the  territory  of  the  United 
States  by  the  Act  entitled  An  Act  to  authorize  the  registration 
of  trade-marks  used  in  commerce  with  foreign  nations  or  among 
the  several  States  or  with  Indian  tribes,  and  to  protect  the  same, 
approved  February  twentieth,  nineteen  hundred  and  five/^ 

For  regulations  in  full  carrying  these  provisions 
of  law  into  effect,  see  Treasury  Decision  38035. 
(Exhibit  XI,  Appendix.) 


CHAPTER   XXXII 
COPYRIGHT 

I 

Books  and  Printed  Matter 

Sec.  1.  The  importation  of  books  and  printed 
matter  in  violation  of  the  copyright  law  approved 
March  4,  1909,  is  prohibited  under  Sections  15,  30, 
31,  32,  33  and  18  of  that  law,  which  provide : 

"Sec.  15.  That  of  the  printed  book  or  periodical  specified  in 
section  five,  subsections  (a)  and  (b)  of  this  act,  except  the 
original  text  of  a  book  of  foreign  origin  in  a  language  or  lan- 
guages other  than  English,  the  text  of  all  copies  accorded  protec- 
tion under  this  act,  except  as  below  provided,  shall  be  printed 
from  type  set  within  the  limits  of  the  United  States,  either  by 
hand  or  by  tlie  aid  of  any  kind  of  typesetting  machines,  or  from 
plates  made  witliin  the  limits  of  the  United  States  from  type  set 
therein,  or,  if  the  text  be  produced  by  lithographic  process,  or 
photo-engraving  process,  then  by  a  process  wholly  performed 
within  the  limits  of  the  United  States,  and  the  printing  of  the 
text  and  binding  of  the  said  book  shall  be  performed  within  the 
limits  of  the  United  States;  which  requirements  shall  extend 
also  to  the  illustrations  within  a  book  consisting  of  printed  text 
and  illustrations  produced  by  lithographic  process,  or  photo- 
engraving process,  and  also  to  separate  lithographs  or  photo- 
engravings except  where  in  either  case  the  subjects  represented 
are  located  in  a  foreign  country  and  illustrate  a  scientific  work 
or  reproduce  a  work  of  art ;  but  they  shall  not  apply  to  works  in 
raised  characters  for  the  use  of  the  blind,  or  to  books  of  foreign 
origin  in  a  language  or  languages  qthev  than  English,  or  to 
books  published  abroad  in  the  English  language  seeking  ad  in- 
terim protection  under  this  act.*' 

"Sec.  30.  That  the  importation  into  the  United  States  of  any 
article  bearing  a  false  notice  of  copyright  when  there  is  no  exist- 
ing copyright  thereon  in  the  United  States,  or  of  any  piratical 
copies  of  any  work  copyrighted  in  the  United  States,  is  pro- 
hibited. 

"Sec.  31.  That  during  the  existence  of  the  American  copy- 
right in  any  book  the  importation  into  the  United  States  of  any 
piratical  copies  thereof  or  of  any  copies  thereof  (although  au- 
thorized by  the  author  or  proprietor)  which  have  not  been  pro- 

199 


200  IMPORTERS  FIRST  AID 

duced  in  accordance  with  the  manufacturing  provisions  specified 
in  section  fifteen  of  this  act,  or  any  plates  of  the  same  not  made 
from  type  set  within  the  limits  of  the  United  States,  or  any 
copies  thereof  produced  by  lithographic  or  photo-engraving  proc- 
ess not  performed  within  the  limits  of  the  United  States,  in  ac- 
cordance with  the  provisions  of  section  fifteen  of  this  act,  shall 
be,  and  is  hereby  prohibited :  Provided,  however.  That,  except  as 
regards  piratical  copies,  such  prohibition  shall  not  apply: 

"(a)     To  works  in  raised  characters  for  the  use  of  the  blind; 

"(6)  To  a  foreign  newspaper  or  magazine,  although  contain- 
ing matter  copyrighted  in  the  United  States  printed  or  reprinted 
by  authority  of  the  copyright  proprietor,  unless  such  newspaper 
or  magazine  contains  also  copyright  matter  printed  or  reprinted 
without  such  authorization ; 

"(c)  To  the  authorized  edition  of  a  book  in  a  foreign  lan- 
guage or  languages  of  which  only  a  translation  into  English  has 
been  copyrighted  in  this  country ; 

"(d)  To  any  book  published  abroad  with  the  authorization 
of  the  author  or  copyright  proprietor  when  imported  under  the 
circumstances  stated  in  one  of  the  four  subdivisions  following, 
that  is  to  say : 

"First.  When  imported,  not  more  than  one  copy  at  one  time, 
for  individual  use  and  not  for  sale;  but  such  privilege  of  impor- 
tation shall  not  extend  to  a  foreign  reprint  of  a  book  by  an  Amer- 
ican author  copyrighted  in  the  United  States ; 

"Second.  When  imported  by  the  authority  or  for  the  use  of 
the  United  States; 

"Third.  When  imported,  for  use  and  not  for  sale,  not  more 
than  one  copy  of  any  such  book  in  any  one  invoice,  in  good  faith, 
by  or  for  any  society  or  institution  incorporated  for  educational, 
literary,  philosophical,  scientific,  or  religious  purposes,  or  for  the 
encouragement  of  the  fine  arts,  or  for  any  college,  academy, 
school,  or  seminary  of  learning,  or  for  any  State,  school,  college, 
university,  or  free  public  library  in  the  United  States ; 

"Fourth.  When  such  books  form  parts  of  libraries  or  collec- 
tions purchases  en  bloc  for  the  use  of  societies,  institutions,  or 
libraries  designated  in  the  foregoing  paragraph,  or  form  parts  of 
the  libraries  or  personal  baggage  belonging  to  persons  or  families 
arriving  from  foreign  countries  and  are  not  intended  for  sale : 

^^ Provided,  That  copies  imported  as  above  may  not  lawfully  be 
used  in  any  way  to  violate  the  rights  of  the  proprietor  of  the 
American  copyright  or  annul  or  limit  the  copyright  protection 
secured  by  this  act,  and  such  unlawful  use  shall  be  deemed  an 
infringement  of  copyright.'^ 

"Sec.  32.  That  any  and  all  articles  prohibited  by  this  act 
which  are  brought  into  the  United  States  from  any  foreign  coun- 
try (except  in  the  mails)  shall  be  seized  and  forfeited  by  like 
proceedings  as  those  provided  by  law  for  the  seizure  and  con- 
demnation of  property  imported  into  the  United  States  in  viola- 


COPYRIGHT  201 

tion  of  the  customs  revenue  laws.  Such  articles  when  forfeited 
shall  be  destroyed  in  such  manner  as  the  Secretary  of  the  Treas- 
ury or  the  court,  as  the  case  may  be,  shall  direct :  Provided,  how- 
ever. That  all  copies  of  authorized  editions  of  copyright  books 
imported  in  the  mails  or  otherwise  in  violation  of  the  provisions 
of  this  act  may  be  exported  and  returned  to  the  country  of  ex- 
port whenever  it  is  shown  to  the  satisfaction  of  the  Secretary  of 
the  Treasury,  in  a  written  application,  that  such  importation 
does  not  involve  wilful  negligence  or  fraud." 

"Sec.  33.  That  the  Secretary  of  the  Treasury  and  the  Post- 
master General  are  hereby  empowered  and  required  to  make  and 
enforce  such  joint  rules  and  regulations  as  shall  prevent  the  im- 
portation into  the  United  States  in  the  mails  of  articles  prohib- 
ited importation  by  this  act,  and  may  require  notice  to  be  given 
to  the  Treasury  Department  or  Postoflfice  Department,  as  the 
case  may  be,  by  copyright  proprietors  or  injured  parties,  of  the 
actual  or  contemplated  importation  of  articles  prohibited  im- 
portation by  this  act,  and  which  infringe  the  rights  of  such  copy- 
right proprietors  or  injured  parties." 

Sec.  18.  That  the  notice  of  copyright  required  by  section 
nine  of  this  act  shall  consist  either  of  the  word  "Copyright"  or 
the  abbreviation  "Copr.,"  accompanied  by  the  name  of  the  copy- 
right proprietor,  and  if  the  work  be  a  printed  literary,  musical, 
or  dramatic  work,  the  notice  shall  include  also  the  year  in  which 
the  copyright  was  secured  by  publication.  In  the  case  of  copies 
of  maps,  works  of  art,  models  or  designs  for  works  of  art,  repro- 
ductions of  a  work  of  art,  drawings,  or  plastic  works  of  a  scien- 
tific or  technical  character,  photographs,  prints,  and  pictorial 
illustrations,  the  notice  may  consist  of  the  letter  C  enclosed 
within  a  circle,  thus  — ,  accompanied  by  the  initials,  monogram, 
mark,  or  symbol  of  the  copyright  proprietor :  Provided,  That  on 
some  accessible  portion  of  such  copies  or  of  the  margin,  back, 
permanent  base,  or  pedestal,  or  of  the  substance  on  which  such 
copies  shall  be  mounted,  his  name  shall  appear.  Works  in  which 
copyright  is  subsisting  when  this  act  shall  go  into  effect  may  be 
either  in  one  of  the  forms  prescribed  herein  or  in  one  of  those 
prescribed  by  the  Act  of  June  18,  1874. 

"The  register  of  copyrights  is  required  by  this  act  to  print  at 
periodic  intervals  a  catalogue  of  the  titles  of  articles  deposited 
and  registered  for  copyright,  which  printed  catalogues,  as  they 
are  issued,  will  be  distributed  to  the  collectors  of  customs  of  the 
United  States  and  to  the  postmasters  of  all  exchange  offices  of 
receipt  of  foreign  mails." 

Regulations  carrying  these  provisions  into  effect 
have  been  prescribed  under  Articles  458-461  of  the 
Customs  Regulations  of  1915.  (T.  D.  31754.)  (Ex- 
hibit XII,  Appendix.) 


CHAPTER    XXXIII 

WEIGHTS  AND  MEASURES 

Invoice  Weights  and  Measures 

Sec.  1.  It  is  provided  by  Section  2837  of  the  Re- 
vised Statutes  that : 

"All  invoices  shall  be  made  out  in  the  weights  or  measures  of 
the  country  or  place  from  which  the  importation  is  made,  and 
shall  contain  a  true  statement  of  the  actual  weights  or  measures 
of  such  merchandise,  without  any  respect  to  the  weights  or  meas- 
ures of  the  United  States." 

Ton 

Sec.  2.  For  the  purpose  of  assessing  duties 
under  the  respective  tariff  schedules,  it  is  provided 
by  Section  2951  of  the  Revised  Statutes  that : 

"Wherever  the  word  ^ton'  is  used  in  this  chapter,  in  reference 
to  weight,  it  shall  be  construed  as  meaning  twenty  hundred- 
weight, each  hundredweight  being  one  hundred  and  twelve 
pounds  avoirdupois." 

Tare 

Sec.  3.  As  to  the  allowance  for  tare,  it  is  pro- 
vided by  Section  2898  of  the  Revised  Statutes  that : 

"In  estimating  the  allowance  for  tare  on  all  chests,  boxes, 
cases,  casks,  bags,  or  other  envelope  or  covering  of  all  articles 
imported  liable  to  pay  any  duty,  where  the  original  invoice  is 
produced  at  the  time  of  making  entry  thereof,  and  the  tare  shall 
be  specified  therein,  the  collector,  if  he  sees  fit,  or  the  collector 
and  naval  officer,  if  any,  if  they  see  fit,  may,  with  the  consent  of 
the  consignees,  estimate  the  tare  according  to  such  invoice;  but 
in  all  other  cases  the  real  tare  shall  be  allowed,  and  may  be  ascer- 
tained under  such  regulations  as  the  Secretary  of  the  Treasury 
may  from  time  to  time  prescribe;  but  in  no  case  shall  there  be 
any  allowance  for  draught." 

202 


WEIGHTS  AND  MEASURES  203 

Standards  of  Weights  and  Measures 

Sec.  4.  The  metric  system  has  not  been  adopted 
by  the  Government  of  the  United  States  as  its  offi- 
cial standard  of  weights  and  measures.  Tariff 
schedules  are  accordingly  based  on  the  weights  and 
measures  in  common  use  in  the  United  States.  It 
is  provided,  however,  by  Section  3569  of  the  Re- 
vised Statutes  that: 

"It  shall  be  lawful  throughout  the  United  States  of  America 
to  employ  the  weigiits  and  measures  of  the  metric  system;  and 
no  contract  or  dealing,  or  pleading  in  any  court,  shall  be  deemed 
invalid  or  liable  to  objection  because  the  weights  or  measures  ex- 
pressed or  referred  to  therein  are  weights  or  measures  of  the 
metric  system." 

Tables  of  weights  and  measures  showing  equiva- 
lents in  metric  terms  for  weights  and  measures  in 
use  in  the  United  States  are  established  under  Sec- 
tion 3570  of  the  Revised  Statutes,  which  provides 
that: 

"The  tables  in  the  schedule  hereto  annexed  shall  be  recognized 
in  the  construction  of  contracts,  and  in  all  legal  proceedings,  as 
establishing,  in  terms  of  the  weights  and  measures  now  in  use 
in  the  United  States,  the  equivalents  of  the  weights  and  meas- 
ures expressed  therein  in  terms  of  the  metric  system;  and  the 
tables  may  lawfully  be  used  for  computing,  determining,  and 
expressing  in  customary  weigiits  and  measures  the  weights  and 
measures  of  the  metric  system." 

(For  tables  referred  to,  see  Exhibit  XIV,  Ap- 
pendix.) 


CHAPTER    XXXIV 

COMMEECIAL  SAMPLES 

Entry  Under  Bond 

Sec.  1.  There  is  no  provision  in  the  tariff  for 
the  free  entry  of  commercial  samples  as  such.  If 
imported  solely  for  use  in  taking  orders  for  mer- 
chandise, they  may  be  admitted  without  the  pay- 
ment of  duty  under  bond  for  their  exportation 
within  six  months  from  the  date  of  importation, 
and  under  such  regulations  and  subject  to  such  con- 
ditions as  the  Secretary  of  the  Treasury  may  pre- 
scribe under  Paragraph  J,  Subsection  4,  Section 
IV  of  the  Act  of  October  3,  1913,  which  provides : 

"That  machinery  or  other  articles  to  be  altered  or  repaired, 
molders'  patterns  for  use  in  the  manufacture  of  castings  intended 
to  be  and  actually  exported  within  six  months  from  the  date  of 
importation  thereof,  models  of  women's  wearing  apparel  im- 
ported by  manufacturers  for  use  as  models  in  their  own  estab- 
lishments, and  not  for  sale,  samples  solely  for  use  in  taking 
orders  for  merchandise,  articles  intended  solely  for  experimental 
purposes,  and  automobiles,  motorcycles,  bicycles,  aeroplanes,  air- 
ships, balloons,  motorboats,  racing  shells,  teams,  and  saddle 
horses,  and  similar  vehicles  and  craft  brought  temporarily  into 
the  United  States  by  non-residents  for  touring  purposes  or  for 
the  purpose  of  taking  part  in  races  or  other  specific  contests,  mav 
be  admitted  without  the  payment  of  duty  under  bond  for  their 
exportation  within  six  months  from  the  date  of  importation  and 
under  such  regulations  and  subject  to  such  conditions  as  the 
Secretary  of  the  Treasury  may  prescribe:  Provided,  That  no 
article  shall  be  entitled  to  entry  under  this  section  that  is  in- 
tended for  sale  or  which  is  imported  for  sale  on  approval.'' 

Samples  of  No  Commercial  Value 

Sec.  2.  Samples  of  no  commercial  value  are  free 
absolutely.    Not  because  they  are  samples,  but  be- 

204 


COMMERCIAL  SAMPLES  205 

cause  they  are  articles  of  no  commercial  value  in 
the  condition  in  which  imported.  The  term  **  com- 
mercial value''  in  this  connection  has  reference  to 
the  open  foreign  market  value  of  the  samples  as  a 
commodity  of  commerce.    (T.  D.  36896.)  ) 

Such  samples  may  be  imported  through  the  mails 
(Chapter  XXI,  Section  2).  They  may  also  be  im- 
ported in  packed  express  packages  (Chapter 
XXXIV,  Section  4). 

Samples  of  Commercial  Value 

Sec.  3.  Samples  having  a  commercial  value  in 
the  country  of  exportation  are  dutiable  under  the 
appropriate  provisions  of  the  tariff.  (T.  D. 
36896.) 

They  may  be  imported  by  parcel  post.  (Chapter 
XXI,  Section  5.) 

They  may  also  be  imported  in  packed  express 
packages.  (Chapter  XXXIV,  Section  4.)  If  im- 
ported by  parcel  post  and  duly  entered,  the  right 
of  appeal  to  reappraisement,  and  review  on  pro- 
test, under  Paragraphs  M  and  N  of  Section  III  of 
the  Tariff  Act  of  October  3,  1913,  accrues.  (T.  D. 
37077.) 

If  imported  in  packed  (express)  packages  and 
entered  on  informal  appraisement  entry  without 
the  production  of  a  certified  consular  invoice  or 
statement  of  cost,  no  right  of  appeal  to  reappraise- 
ment accrues.    (T.  D.  37077.) 

Packed  Packages 

Sec.  4.  The  term  packed  packages  as  used  in 
this  section  has  reference  to  an  outer  packing  case 
or  covering  containing  a  number  of  smaller  sepa- 
rate packages  destined  for  delivery  to  various  dif- 


206  IMPORTERS  FIRST  AID 

ferent  ultimate  consignees.  For  example,  express 
packages  from  abroad  are  usually  imported  in  this 

wav. 

«/ 

If  no  invoice,  or  statement  of  contents  or  values 
has  been  received,  it  is  provided  by  the  Act  of  May 
1,  1876  (Chapter  89,  Section  1),  that: 

"A  separate  entry  may  be  made  of  one  or  more  packages  con- 
tained in  an  importation  of  packed  packages  consigned  to  one 
importer  or  consignee  and  concerning  which  packages  no  invoice, 
or  statement  of  contents  or  values  has  been  received. 

"Every  such  entry  shall  contain  a  declaration  of  the  whole 
number  of  parcels  contained  in  such  original  packed  package  and 
shall  embrace  all  the  goods,  wares,  and  merchandise  imported  in 
one  vessel  at  one  time  for  one  and  the  same  actual  owner  or  ulti- 
mate consignee/' 

In  regard  to  the  importer's  declaration  to  be  filed 
on  the  entry  of  packages  contained  in  an  original 
packed  package,  it  is  provided  by  the  Act  of  May  1, 
1876  (Chapter  89,  Section  2)  that: 

"The  importer,  consignee,  or  agent's  oath  prescribed  by  sec- 
tion twenty-eight  hundred  and  forty-one  of  the  Eevised  Statutes 
is  hereby  modified  for  the  purposes  of  this  Act  so  as  to  require 
the  importer,   consignee,  or  agent  to   declare  therein  that  the 

entry  contains  an  account  of  all  the  goods  imported  in 

the  whereof is  master  from ,  for 

account  of ,  which  oath  so  modified  shall  in  each  case  be 

taken  on  the  entry  of  one  or  more  packages  contained  in  an 
original  package.  But  nothing  in  this  Act  contained  shall  be 
construed  to  relieve  the  importer,  consignee,  or  agent  from  pro- 
ducing the  oath  of  the  owner  or  ultimate  consignee  in  every  case 
now  required  by  law,  or  to  provide  that  an  importation  may  con- 
sist of  less  than  the  whole  number  of  parcels  contained  in  any 
packed  package  or  packed  packages  consigned  in  one  vessel  at 
one  time  to  one  importer,  consignee,  or  agent." 

Commercial  samples,  being  articles  not  mer- 
chandise intended  for  sale,  may  be  accorded  the 
privilege  of  special  delivery  and  appraisement,  if 
of  limited  value  and  weight,  under  the  Act  of  June 
8,  1896  (Chapter  371,  Section  1),  which  provides 
that: 


COMMERCIAL  SAMPLES  207 

"Articles  not  merchandise  intended-  for  sale,  not  exceeding 
five  hundred  dollars  in  value,  imported  in  packages  not  exceed- 
ing one  hundredd  pounds  in  weight,  in  vessels  of  the  United 
States,  may  be  specially  delivered  to  and  appraised  at  the  public 
stores  and  the  entry  thereof  liquidated  by  the  collector  under 
such  regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 
and  after  such  appraisement  and  liquidation  may  be  delivered, 
upon  payment  of  the  liquidated  duties  under  the  bond  provided 
for  in  this  act,  to  express  companies  or  other  duly  incorporated 
inland  carriers  bonded  for  the  transportation  of  appraised  or 
unappraised  mefchandise  between  the  several  ports  in  the  United 
States:  Provided,  That  not  more  than  one  such  consignment  to 
one  ultimate  consignee  from  the  same  consignor  shall  be  im- 
ported in  any  one  vessel :  And  provided.  That  the  original  ap- 
praisement of  and  liquidation  of  duties  on  such  importations 
shall  be  final  against  the  owner,  importer,  agent,  or  consignee 
except  in  the  case  of  manifest  clerical  errors,  as  provided  for  in 
section  twenty- four  of  the  Act  of  June  tentli,  eighteen  hundred 
and  ninety:  Provided,  That  nothing  contained  in  this  act  shall 
apply  to  explosives  or  any  article  the  importation  of  which  is 
prohibited  by  law/' 


CHAPTER   XXXV 

RECIPROCAL  TRADE  AGREEMENTS 

Authority  to  Enter  Into 

Sec.  1.  With  a  view  to  the  establishment  of  re- 
ciprocal  trade  agreements  with  foreign  countries, 
it  is  provided  by  Paragraph  A  of  Section  IV  of  the 
Act  of  October  3,  1913 : 

"That  for  the  purpose  of  readjusting  the  present  duties  on 
importations  into  the  United  States  and  at  the  same  time  to 
encourage  the  export  trade  of  this  country,  the  President  of  the 
United  States  is  authorized  and  empowered  to  negotiate  trade 
agreements  with  foreign  nations,  wherein  mutual  concessions 
are  made  looking  toward  freer  trade  relations  and  further  re- 
ciprocal expansion  of  trade  and  commerce :  Provided,  however, 
That  said  trade  agreements  before  becoming  operative  shall  be 
submitted  to  the  Congress  of  the  United  States  for  ratification 
or  rejection/' 

Paragraph  B  of  Section  IV  of  the  Act  of  October 
3, 1913,  provides : 

"That  nothing  in  this  Act  contained  shall  be  so  construed  as 
to  abrogate  or  in  any  manner  impair  or  affect  the  provisions  of 
the  treaty  of  commercial  reciprocity  concluded  between  the 
United  States  and  the  Republic  of  Cuba  on  the  eleventh  day  of 
December,  nineteen  hundred  and  two,  or  the  provisions  of  the 
Act  of  Congress  heretofore  passed  for  the  execution  of  the  same 
except  as  to  the  proviso  of  article  eight  of  said  treaty,  which  pro- 
viso is  hereby  abrogated  and  repealed.'' 

Cuban  Reciprocity 

Sec.  2.  Article  VIII  of  the  Cuban  Eeciprocity 
Convention  of  December  11,  1902,  referred  to,  the 
proviso  of  which  is  abrogated  by  the  foregoing,  pro- 
vides : 

208 


KECIPROCAL  TRADE  AGREEMENTS     209 

"That  the  rates  of  duty  herein  granted  by  the  United  States 
to  the  Republic  of  Cuba  are  and  shall  continue  during  the  term 
of  this  convention  preferential  in  respect  to  all  like  imports  from 
other  countries,  and,  in  return  for  said  preferential  rates  of  duty 
granted  to  the  Kepublic  of  Cuba  by  the  United  States,  it  is 
agreed  that  the  concession  herein  granted  on  the  part  of  the  said 
Republic  of  Cuba  to  the  products  of  the  United  States  shall  like- 
wise be,  and  shall  continue  during  the  term  of  this  convention, 
preferential  in  respect  to  all  like  imports  from  other  countries: 
Provided,  That  while  this  convention  is  in  force,  no  sugar  im- 
ported from  the  Republic  of  Cuba  shall  be  admitted  into  the 
United  States  at  a  reduction  of  duty  greater  than  twenty  per 
centum  of  the  rates  of  duty  thereon  as  provided  by  the  tariff  act 
of  the  United  States  approved  July  24,  1897,  and  no  sugar,  the 
product  of  any  other  foreign  country,  shall  be  admitted  by  treaty 
or  convention  into  the  United  States,  while  this  convention  is 
in  force,  at  a  lower  rate  of  duty  than  that  provided  by  the  tariff 
act  of  the  United  States  approved  July  24,  1897." 

By  Articles  I  and  II  of  the  said  convention  it  is 
provided  that : 

Article  I.  "During  the  term  of  this  convention,  all  articles  of 
merchandise  being  the  product  of  the  soil  or  industry  of  the 
United  States  which  are  now  imported  into  the  Republic  of  Cuba 
free  of  duty,  and  all  articles  of  merchandise  being  the  product 
of  the  soil  or  industry  of  the  Republic  of  Cuba  which  are  now 
imported  into  the  United  States  free  of  duty,  shall  continue  to 
be  so  admitted  by  the  respective  countries  free  of  duty/' 

Article  II.  "During  the  term  of  this  convention,  all  articles 
of  merchandise  not  included  in  the  foregoing  Article  I  and 
being  the  product  of  the  soil  or  industry  of  the  Republic  of  Cuba 
imported  into  the  United  States  shall  be  admitted  at  a  reduction 
of  twenty  per  centum  of  the  rates  of  duty  thereon  as  provided 
by  the  Tariff  Act  of  the  United  States  approved  July  24,  1897, 
or  as  may  be  provided  by  any  tariff  law  of  the  United  States 
subsequently  enacted." 

Dutiable  articles  the  product  of  Cuba  are  there- 
fore admitted  into  the  United  States  at  a  reduction 
of  20  per  cent,  from  the  duties  otherwise  charge- 
able under  the  tariff  schedules. 

No  Other  Existing  Reciprocal  Trade  Agreements. 

Sec  3.  Up  to  the  present  time  no  reciprocal 
trade  agreements  have  been  entered  into  under  the 


210  IMPORTERS  FIRST  AID 

authority  conferred  by  Paragraph  A  of  Section  IV 
of  the  Act  of  October  3,  1913,  and  with  the  excep- 
tion of  the  convention  existing  between  the  United 
States  and  the  Government  of  Cuba,  no  other  re- 
ciprocal trade  agreements  exist  between  the  United 
States  and  any  foreign  government. 

Importations  from  the  PMlippines 

Sec.  4.  Preferential  duties  are  allowed  on  im- 
portations from  the  Philippine  Islands  under 
Paragraph  C  of  Section  IV  of  the  Act  of  October 
3,  1913,  which  provides : 

"C.  That  there  shall  be  levied,  collected,  and  paid  upon  all 
articles  coming  into  the  United  States  from  the  Philippine 
Islands  the  rates  of  duty  which  are  required  to  be  levied,  col- 
lected, and  paid  upon  like  articles  imported  from  foreign  coun- 
tries: Provided,  That  all  articles,  the  growth  or  product  of  or 
manufactured  in  the  Philippine  Islands  from  materials  the 
growth  or  product  of  the  Philippine  Islands  or  of  the  United 
States,  or  of  both,  or  which  do  not  contain  foreign  materials  to 
the  value  of  more  than  20  per  centum  of  their  total  value,  upon 
which  no  drawback  of  customs  duties  has  been  allowed  therein, 
coming  into  the  United  States  from  the  Philippine  Islands  shall 
hereafter  be  admitted  free  of  duty :  Provided,  liowever,  That  in 
consideration  of  the  exemptions  aforesaid,  all  articles,  the 
growth,  product,  or  manufacture  of  the  United  States,  upon 
which  no  drawback  of  customs  duties  has  been  allowed  therein, 
shall  be  admitted  to  the  Philippine  Islands  from  the  United 
States  free  of  duty:  And  provided  further,  That  the  free  admis- 
sion, herein  provided,  of  such  articles,  the  gro)vth,  product,  or 
manufacture  of  the  United  States,  into  the  Philippine  Islands, 
or  of  the  growth,  product,  or  manufacture,  as  hereinbefore  de- 
fined, of  the  Philippine  Islands  into  the  United  States,  shall  be 
conditioned  upon  the  direct  shipment  thereof,  under  a  through 
bill  of  lading,  from  the  country  of  origin  to  the  country  of  des- 
tination:  Provided,  That  direct  shipment  shall  include  ship- 
ments in  bond  through  foreign  territory  contiguous  to  the  United 
States:  Provided,  liowever.  That  if  such  articles  become  un- 
packed while  en  route  by  accident,  wreck,  or  other  casualty,  or 
so  damaged  as  to  necessitate  their  repacking,  the  same  shall  be 
admitted  free  of  duty  upon  satisfactory  proof  that  the  unpacking 
occurred  through  accident  or  necessity  and  that  the  merchandise 
involved  is  the  identical  merchandise  originally  shipped  from 
the  United  States  or  the  Philippine  Islands,  as  the  case  may  be, 


KECIPROCAL  TRADE  AGREEMENTS     211 

and  that  its  condition  has  not  been  changed  except  for  such  dam- 
age as  may  liave  been  sustained :  And  provided.  That  there  shall 
be  levied,  collected,  and  paid,  in  the  United  States,  upon  articles, 
goods,  wares,  or  merchandise  coming  into  the  United  States 
from  the  Philippine  Islands,  a  tax  equal  to  the  internal-revenue 
tax  imposed  in  the  United  States  upon  the  like  articles,  goods, 
wares,  or  merchandise  of  domestic  manufacture;  such  tax  to  be 
paid  by  internal-revenue  stamp  or  stamps,  to  be  provided  by  the 
Commissioner  of  Internal  Revenue,  and  to  be  affixed  in  such 
manner  and  under  such  regulations  as  he,  with  the  approval  of 
the  Secretary  of  the  Treasury,  shall  prescribe ;  and  such  articles, 
goods,  wares,  or  merchandise,  shipped  from  said  islands  to  the 
United  States,  shall  be  exempt  from  the  payment  of  any  tax 
imposed  by  the  internal-revenue  laws  of  the  Philippine  Islands : 
And  provided  further.  That  there  shall  be  levied,  collected,  and 
paid  in  the  Philippine  Islands,  upon  articles,  goods,  wares,  or 
merchandise  going  into  the  Philippine  Islands  from  the  United 
States,  a  tax  equal  to  the  internal-revenue  tax  imposed  in  the 
Philippine  Islands  upon  the  like  articles,  goods,  wares,  or  mer- 
chandise of  Philippine  Islands  manufacture;  such  tax  to  be  paid 
by  internal-revenue  stamps  or  otherwise,  as  provided  by  the  laws 
in  the  Philippine  Islands;  and  such  articles,  goods,  wares,  or 
merchandise  going  into  the  Philippine  Islands  from  the  United 
States  shall  be  exempt  from  the  payment  of  any  tax  imposed  by 
the  internal-revenue  laws  of  the  United  States:  And  provided 
further.  That  in  addition  to  the  customs  taxes  imposed  in  the 
Philippine  Islands,  there  shall  be  levied,  collected,  and  paid 
therein  upon  articles,  goods,  wares,  or  merchandise  imported  into 
the  Philippine  Islands  from  countries  other  than  the  United 
States,  the  internal-revenue  tax  imposed  by  the  Philippine  Gov- 
ernment on  like  articles  manufactured  and  consumed  in  the 
Philippine  Islands  or  shipped  thereto  for  consumption  therein, 
from  the  United  States:  And  provided  further.  That  from  and 
after  the  passage  of  this  Act  all  internal  revenues  collected  in  or 
for  account  of  the  Philippine  Islands  shall  accrue  intact  to  the 
general  government  thereof  and  be  paid  into  the  insular  treas- 
ury: And  provided  further.  That  section  thirteen  of  'An  Act  to 
raise  revenue  for  the  Pliilippine  Islands,  and  for  other  purposes.' 
approved  August  fifth,  nineteen  hundred  and  nine,  is  hereby  re- 
pealed." 

Hawaii  and  Porto  Rico 

Sec.  5.  Hawaii  and  Porto  Rico  are  duly  consti- 
tuted customs  collection  districts,  and  as  such  are 
subject  to  all  provisions  of  the  Tariff  Act  of  Octo- 
ber 3,  1913,  and  customs  laws  applicable  to  the 


212  IMPORTERS  FIRST  AID 

United  States.    (Article  190,  Customs  Regulations, 
1915.) 

Danish  West  Indian  Islands 
(Virgin  Islands) 

Sec.  6.  Title  having  been  acquired  by  the  United 
States  to  the  Danish  West  Indian  Islands,  as  pro- 
claimed by  the  President  under  date  of  March  31, 
1917  (T.  D.  37095),  such  islands  have  become 
United  States  territory. 

Merchandise  arriving  in  the  United  States  from 
those  islands  and  shipments  going  into  those  islands 
are  subject  to  the  provisions  of  the  Act  of  March  3, 
1917,  entitled: 

"[Public  No.  389,  64th  Congress— H.  E.  20755.] 

"AN"  ACT  To  provide  a  temporary  government  for  the  West 
Indian  Islands  acquired  by  the  United  States  from  Den- 
mark by  the  convention  entered  into  between  said  countries 
on  the  fourth  day  of  August,  nineteen  hundred  and  sixteen, 
and  ratified  by  the  Senate  of  the  United  States  on  the 
seventh  day  of  September,  nineteen  hundred  and  sixteen, 
and  for  other  purposes. 

"Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled.  That,  ex- 
cept as  hereinafter  provided,  all  military,  civil,  and  judicial  pow- 
ers necessary  to  govern  the  West  Indian  Islands  acquired  from 
Denmark  shall  be  vested  in  a  governor  and  in  such  person  or 
persons  as  the  President  may  appoint,  and  shall  be  exercised  in 
such  manner  as  the  President  shall  direct  until  Congress  shall 
provide  for  the  government  of  said  islands :  Provided,  That  the 
President  may  assign  an  officer  of  the  Army  or  Navy  to  serve  as 
such  governor  and  perform  the  duties  appertaining  to  said  office : 
And  provided  further.  That  the  governor  of  the  said  islands  shall 
be  appointed  by  and  with  the  advice  and  consent  of  the  Senate: 
And  provided  further,  That  the  compensation  of  all  persons  ap- 
pointed under  this  act  shall  be  fixed  by  the  President. 

"Sec.  2.  That  until  Congress  shall  otherwise  provide,  in  so 
far  as  compatible  with  the  changed  sovereignty  and  not  in  con- 
flict with  the  provisions  of  this  act,  the  laws  regulating  elections 
and  the  electoral  franchise  as  set  forth  in  the  code  of  laws  pub- 
lished at  Amalienborg  the  sixth  day  of  April,  nineteen  hundred 
and  six,  and  the  other  local  laws,  in  force  and  effect  in  said 
islands  on  the  seventeenth  day  of  January,  nineteen  hundred  and 


EECIPROCAL  TRADE  AGREEMENTS     213 

seventeen,  shall  remain  in  force  and  effect  in  said  islands,  and 
the  same  sliall  be  administered  by  the  civil  officials  and  through 
the  local  judicial  tribunals  established  in  said  islands,  respect- 
ively; and  the  orders,  judgments,  and  decrees  of  said  judicial 
tribunals  shall  be  duly  enforced.  With  the  approval  of  the  Presi- 
dent, or  under  such  rules  and  regulations  as  the  President  may 
prescribe,  any  of  said  laws  may  be  repealed,  altered,  or  amended 
by  the  colonial  council  having  jurisdiction.  The  jurisdiction  of 
the  judicial  tribunals  of  said  islands  shall  extend  to  all  judicial 
proceedings  and  controversies  in  said  islands  to  which  the  United 
States  or  any  citizen  thereof  may  be  a  party.  In  all  cases  arising 
in  the  said  West  Indian  Islands  and  now  reviewable  by  the  courts 
of  Denmark,  writs  of  error  and  appeals  shall  be  to  the  Circuit 
Court  of  Appeals  for  the  Third  Circuit,  and,  except  as  provided 
in  sections  two  hundred  and  thirty-nine  and  two  hundred  and 
forty  of  the  Judicial  Code,  the  judgments,  orders,  and  decrees 
of  such  court  shall  be  final  in  all  such  cases. 

"Sec.  3.  That  on  and  after  the  passage  of  this  act  there  shall 
be  levied,  collected,  and  paid  upon  all  articles  coming  into  the 
United  States  or  its  possessions,  from  the  West  Indian  Islands 
ceded  to  the  United  States  by  Denmark,  the  rates  of  duty  and 
internal-revenue  taxes  which  are  required  to  be  levied,  collected, 
and  paid  upon  like  articles  imported  from  foreign  countries: 
Provided,  That  all  articles,  the  growth  or  product  of,  or  manu- 
factured in  such  islands  from  materials  the  growth  or  product 
of  such  islands  or  of  the  United  States,  or  of  both,  or  which  do 
not  contain  foreign  materials  to  the  value  of  more  than  twenty 
per  centum  of  their  total  value,  upon  which  no  drawback  of  cus- 
toms duties  has  been  allowed  therein,  coming  into  the  United 
States  from  such  islands  shall  hereafter  be  admitted  free  of  duty. 

"Sec.  4.  That  until  Congress  shall  otherwise  provide  all  laws 
now  imposing  taxes  in  the  said  West  Indian  Islands,  including 
the  customs  laws  and  regulations,  shall,  in  so  far  as  compatible 
with  the  changed  sovereignty  and  not  otherwise  herein  provided, 
continue  in  force  and  effect,  except  that  articles  the  growth, 
product,  or  manufacture  of  the  United  States  shall  be  admitted 
there  free  of  duty :  Provided,  That  ujion  exportation  of  sugar  to 
any  foreign  country,  or  the  shipment  thereof  to  the  United  States 
or  any  of  its  possessions,  there  shall  be  levied,  collected,  and  paid 
thereon  an  export  duty  of  $8  per  ton  of  two  thousand  pounds 
irrespective  of  polariscope  test,  in  lieu  of  any  export  tax  now- 
required  by  law. 

"Sec.  5.  That  the  duties  and  taxes  collected  in  pursuance  of 
this  act  shall  not  be  covered  into  the  general  fund  of  the  Treasury 
of  the  United  States,  but  shall  be  used  and  expended  for  the  gov- 
ernment and  benefit  of  said  islands  under  such  rules  and  regula- 
tions as  the  President  may  prescribe. 

"Sec.  6.  That  for  the  purpose  of  taking  over  and  occupying 
said  islands  and  of  carrying  this  act  into  effect  and  to  meet  any 


214  IMPORTEES  FIRST  AID 

deficit  in  the  revenues  of  the  said  islands  resulting  from  the  pro- 
visions of  this  act  the  sum  of  $100,000  is  hereby  appropriated, 
to  be  paid  out  of  any  moneys  in  the  Treasury  not  otherwise  ap- 
propriated, and  to  be  applied  under  the  direction  of  the  President 
of  the  United  States. 

"Sec.  7.  That  the  sum  of  $25,000,000  is  hereby  appropriated, 
out  of  any  moneys  in  the  Treasury  not  otherwise  appropriated, 
to  be  paid  in  the  city  of  Washington  to  the  diplomatic  repre- 
sentative or  other  agent  of  His  Majesty  the  King  of  Denmark 
duly  authorized  to  receive  said  money,  in  full  consideration  of 
the  cession  of  the  Danish  West  Indian  Islands  to  the  United 
States  made  by  the  convention  between  the  United  States  of 
America  and  His  Majesty  the  King  of  Denmark  entered  into 
August  fourth,  nineteen  hundred  and  sixteen,  and  ratified  by 
the  Senate  of  the  United  States  on  the  seventh  day  of  Septem- 
ber, nineteen  hundred  and  sixteen. 

"Sec.  8.  That  this  act,  with  the  exception  of  section  seven, 
shall  be  in  force  and  effect  and  become  operative  immediately 
upon  the  payment  by  the  United  States  of  the  said  sum  of  $25,- 
000,000.  The  fact  and  date  of  such  payment  shall  thereupon  be 
made  public  by  a  proclamation  issued  by  the  President  and  pub- 
lished in  the  said  Danish  West  Indian  Islands  and  in  the  United 
States.  Section  seven  shall  become  immediately  effective  and  the 
appropriation  thereby  provided  for  shall  be  immediately  avail- 
able. 

"Approved,  March  3,  1917.'' 

These  islands  are  now  officially  designated  as  the 
*^ Virgin  Islands  of  the  United  States.'' 

Importations  from  the  Panama  Canal  Zone 

Sec.  7.  In  view  of  the  treaty  between  the  United 
States  and  the  Republic  of  Panama  (33  Stat.  2234) 
and  the  various  Acts  of  Congress  relating  to  the 
Panama  Canal  Zone,  merchandise  brought  into  the 
Ui\ited  States  from  such  zone  is  properly  subject  to 
duty  as  provided  in  the  Act  of  March  2,  1905  (33 
Stat.  843),  entitled: 

"An  Act  fixing  the  status  of  merchandise  coming  into  the 
United  States  from  the  Canal  Zone,  Isthmus  of  Panama,  pro- 
viding : 

"That  all  laws  affecting  imports  of  articles,  goods,  wares  and 
merchandise  and  entry  of  persons  into  the  United  States  from 
foreign  countries  shall  apply  to  articles,  goods,  wares,  and  mer- 


EECIPEOCAL  TEADE  AGEEEMENTS     215 

chandise  and  persons  coming  from  the  Canal  Zone,  Isthmus  of 
Panama,  and  seeking  entry  into  any  State  or  Territory  of  the 
United  States  or  the  District  of  Columbia." 
(T.  D.  30448.) 

Shipments  between  the  United  States  and  the 
Panama  Canal  Zone  will  be  treated  in  all  respects 
as  shipments  to  and  from  foreign  countries.  (Arti- 
cle 201,  Customs  Regulations,  1915.) 

The  customs  administration  of  the  Panama 
Canal  Zone  is  under  the  jurisdiction  of  the  United 
States  War  Department,  which  has  prescribed  spe- 
cial tariif  schedules  applicable  to  importations  into 
that  zone. 

Importations  from  Guam  and  Tutuila 

Sec.  8.  While  the  Islands  of  Guam  and  Tutuila 
are  American  territory,  they  do  not,  however,  con- 
stitute customs  collection  districts,  in  view  of  the 
exception  specified  in  the  enacting  clause  of  the 
Tariff  Act  of  October  3,  1913.  (Chapter  V,  Sec- 
tion 1.) 

Merchandise  arriving  in  the  United  States  from 
the  Islands  of  Guam  and  Tutuila  will  be  admitted 
to  free  entry  if  accompanied  by  a  certificate  from 
the  chief  customs  officer  at  the  port  of  shipment 
showing  the  same  to  be  the  growth  or  produce  of 
those  islands.  If  not  accompanied  by  such  certifi- 
cate, duties  will  be  assessed  thereon  as  if  imported 
from  a  foreign  country.  (Article  200,  Customs 
Regulations,  1915.) 

The  customs  administration  of  the  Islands  of 
Guam  and  Tutuila  is  under  the  jurisdiction  of  the 
United  States  Navy  Department,  which  has  pre- 
scribed special  tariff  schedules  applicable  to  impor- 
tations into  those  islands. 


CHAPTER    XXXVI 

CUSTOMS  REGULATIONS 

Authority  to  Prescribe  Regulations. 

Sec.  1.  As  has  been  heretofore  stated,  the  Secre- 
tary of  the  Treasury  is  charged  under  existing  law 
with  the  collection  of  duties  from  imports,  and  has 
authority  to  prescribe  all  necessary  rules  and  regu- 
lations to  that  end.  (Sections  249,  251,  2652  and 
2949  of  the  Revised  Statutes.)  (Chapter  I,  Sec- 
tion 2. )    ( Chapter  VII,  Section  4. ) 

General  regulations  for  the  information  and 
guidance  of  customs  officers  are  prescribed  and 
published  from  time  to  time.  Those  in  force  at  this 
time  were  published  under  date  of  August  13,  1915, 
and  are  known  as  the  Customs  Regulations  of  193  5. 

Special  Regulations 

Sec.  2.  In  addition  to  this  general  authority  to 
prescribe  regulations,  the  Secretary  of  the  Treas- 
ury is  specifically  authorized  under  various  para- 
graphs of  the  Tariff  Act  of  October  3, 1913,  to  makt^ 
all  necessary  regulations  to  enforce  their  respective 
provisions.  (See  Paragraphs  152,  162,  238,  244, 
404,  427,  478,  573,  582,  611,  642,  653,  654,  655  of 
Section  I ;  Paragraphs  E,  Q  and  X  of  Section  III, 
and  Paragraphs  J,  K,  L,  M,  N,  O  and  P  of  Section 
IV  of  the  Act  of  October  3,  1913.) 

Force  and  Validity  of  Regulations 

Sec.  3.  Where  such  regulations  are  reasonable 
they  have  the  force  of  law,  and  a  compliance  there - 

216 


CUSTOMS  KEGULATIONS  217 

with  becomes  a  condition  precedent  to  the  entry  of 
the  merchandise  through  the  customs. 

If  it  is  the  opinion  of  the  importer  that  the  regu- 
lations are  unreasonable,  impossible  of  compliance 
and' outside  the  intent  and  purpose  of  the  Statute 
to  which  they  relate,  he  may  question  their  force 
and  validity  by  protest  under  Paragraph  N  of  Sec- 
tion III  of  the  Act  of  October  3, 1913,  and  obtain  a 
review  by  the  Board  of  United  States  General  Ap- 
praisers, and  by  the  United  States  Court  of  Cus- 
toms Appeals  if  the  issue  involved  is  one  affecting 
the  rate  and  amount  of  duties,  or  of  the  fees, 
charges  and  exactions  imposed. 

Authority  to  Waive,  Amend  or  Revoke  Regulations 

Sec.  4.  The  Secretary  of  the  Treasury  being 
authorized  by  law  to  prescribe  all  necessary  Cus- 
toms Regulations,  it  follows  that  it  is  within  his 
authority  to  waive,  amend  or  revoke  the  same  as 
he  may  deem  proper.  (Chapter  XXXVII,  Sec- 
tion 3.) 


CHAPTER  XXXVII 

TREASURY  DECISIONS 

Publication  of  Decisions  of  the  General  Appraisers 
and  Boards  of  General  Appraisers 

Sec.  1.  It  is  provided  by  Paragraph  Q  of  Sec- 
tion III  of  the  Tariff  Act  of  October  3, 1913 : 

"That  all  decisions  of  the  general  appraisers  and  of  the  boards 
of  general  appraisers,  respecting  values  and  rates  of  duty,  shall 
be  preserved  and  filed,  and  shall  be  open  to  inspection  under 
proper  regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury.  All  decisions  of  the  general  appraisers  shall  be  re- 
ported forthwith  to  the  Secretary  of  the  Treasury  and  to  the 
Board  of  General  Appraisers  on  duty  at  the  port  of  New  York, 
and  the  report  to  the  board  shall  be  accompanied,  whenever 
practicable,  by  samples  of  the  merchandise  in  question,  and  it 
shall  be  the  duty  of  the  said  board,  under  the  direction  of  the 
Secretary  of  the  Treasury,  to  cause  an  abstract  to  be  made  and 
published  of  such  decisions  of  the  appraisers  as  they  or  he  may 
deem  important,  to  be  published  either  in  full,  or  if  full  pub- 
lication shall  not  be  requested  by  the  Secretary  or  by  the  board, 
then  by  an  abstract  containing  a  general  description  of  the  mer- 
chandise in  question,  a  statement  of  the  facts  upon  which  the 
decision  is  based,  and  of  the  value  and  rate  of  duty  fixed  in  each 
case,  with  reference,  whenever  practicable,  by  number  or  other 
designation,  to  samples  deposited  in  the  place  of  samples  at  New 
York,  and  such  abstracts  shall  be  issued  from  time  to  time,  at 
least  once  in  each  week,  for  the  information  of  customs  officers 
and  the  public/' 

Instructions  to  Customs  Officers 

Sec.  2.  As  has  been  heretofore  stated,  the  Sec- 
retary of  the  Treasury  is  charged  under  Section 
249  of  the  Eevised  Statutes  with  the  superintend- 
ence of  the  collection  of  duties  on  imports.  Under 
Section  251  of  the  Revised  Statutes  he  has  author- 

218 


TREASURY  DECISIONS  219 

ity  to  prescribe  all  necessary  rules,  regulations  and 
forms  to  that  end.  Furthermore,  under  Section 
2652  of  the  Revised  Statutes  the  Secretary  of  the 
Treasury  is  authorized  to  issue  all  necessary  in- 
structions to  officers  of  the  customs  with  a  view  to 
securing  uniformity  in  the  execution  of  the  revenue 
laws  at  the  various  ports.  (Chapter  1,  Section  2.) 
In  order,  therefore,  that  customs  officers  and 
others  concerned  may  be  promptly  advised  in  all 
matters  pertaining  to  the  collection  of  the  revenue 
from  customs  and  of  the  proper  administration  of 
the  customs  laws,  it  has  been  for  many  years  the 
practice  of  the  Treasury  Department  to  publish, 
weekly,  a  small  printed  pamphlet  entitled  ^'Treas- 
ury Decisions,"    These  are:  • 

"Furnished  gratuitously  only  to  Government  officials;  to 
others  interested,  on  subscription  ($1.75  a  year)  to  be  sent  to  the 
Superintendent  of  Documents,  Government  Printing  Office, 
Washington,  D.  C." 

The  decisions  so  published  are  numbered  serially. 
Those  rendered  by  the  Board  of  General  Apprais- 
ers, in  addition  to  the  serial  *' Treasury  Decision" 
number,  are  given  a  '* General  Appraiser"  number. 
The  earliest  published  Treasury  Decisions  date 
back  to  1865,  and  on  July  1,  1919,  had  reached  the 
serial  number  of  38069. 

The  General  Appraisers'  Decisions  were  first 
published  in  1890,  and  on  July  1, 1919,  had  reached 
the  serial  number  8266.  In  addition  to  this,  there 
have  been  published  minor  decisions  of  the  Board 
of  United  States  General  Appraisers,  denominated 
** Abstracts,"  reaching  the  serial  number  43239  on 
July  1,  1919. 

Reappraisement  decisions  rendered  by  a  General 
Appraiser  or  by  a  Board  of  Three  General  Ap- 


220  IMPORTERS  FIRST  AID 

praisers  on  appeals  to  reappraisement  are  not  pub- 
lished in  the  weekly  Treasury  Decisions,  but  are 
published  separately. 

Decisions  of  the  United  States  Court  of  Customs 
Appeals  are  published  in  the  weekly  ^'Treasury  De- 
cisions" as  rendered  for  the  information  of  officers 
of  customs  and  others  concerned.  The  same  is  true 
as  to  decisions  of  the  Supreme  Court  of  the  United 
States  and  those  of  inferior  courts  of  the  United 
States  involving  the  proper  interpretation  and  ad- 
ministration of  customs  laws.  (Chapter  X,  Sec- 
tion 1.) 

Stability  of  Regulations  or  Decisions 

Sec.  3.  While  it  is  within  the  authority  of  the 
Secretary  of  the  Treasury  to  change  a  regulation  or 
decision  previously  promulgated,  with  a  view  to 
securing  a  stricter  observance  of  the  customs  laws, 
or  the  collection  of  higher  duties  on  imported  mer- 
chandise (Section  21,  Act  of  June  22, 1874,  Chapter 
XXII,  Section  2),  it  has  become  a  well  settled  rule 
of  Judicial  interpretation  that : 

"Where  there  has  been  long  acquiescence  in  a  Department 
regulation  and  by  it  rights  of  parties  for  many  years  have  been 
determined  and  adjudged,  it  is  not  to  be  disregarded  without  the 
most  cogent  and  persuasive  reasons.  (Kobertson  v.  Downing, 
127  U.  S.  607,  613.)" 

Recognizing  the  force  and  justice  of  this  rule,  it 
has  become  the  well  settled  policy  of  the  Treasury 
Department  to  give  thirty  days'  notice  of  any 
change  of  existing  regulations  or  decisions  affect- 
ing the  enforcement  and  interpretation  of  the  cus- 
toms laws.  (T.  D.  28627,  36551,  Chapter  XXIII, 
Section  3.)    (Exhibit  XIII,  Appendix.) 


CHAPTER    XXXVIII 

AMERICAN  GOODS  EXPORTED  AND  RETURNED 

Tariff  Provisions 

Sec.  1.  Under  the  enacting  clause  of  the  Tariff 
Act  of  October  3, 1913,  it  is  provided : 

"That  on  and  after  the  day  following  the  passage  of  this  Act, 
except  as  otherwise  specially  provided  for  in  this  Act,  there  shall 
be  levied,  collected,  and  paid  upon  all  articles  when  imported 
from  any  foreign  country  into  the  United  States  or  into  any  of 
its  possessions  (except  the  Philippine  Islands  and  the  islands  of 
Guam  and  Tutuila)  the  rates  of  duty  which  are  by  the  schedules 
and  paragraphs  of  the  dutiable  list  of  this  section  prescribed, 
namely : 

(For  dutiable  schedule  and  Free  List,  see  Tariff 
Act  of  October  3,  1913.) 

Exceptions 

Sec.  2.  Except  as  otherwise  specially  provided 
for  in  this  Act,  all  articles  when  imported  into  the 
United  States  or  into  any  of  its  possessions  are  sub- 
ject to  the  rates  of  duty  which  are  by  the  schedules 
and  paragraphs  of  the  dutiable  list  applicable 
thereto. 

An  exception  is  made  by  Paragraph  404  of  the 
Free  List  of  the  Act  of  October  3, 1913,  as  to : 

"Articles  the  growth,  produce,  or  manufacture  of  the  United 
States,  when  returned  after  having  been  exported,  without 
having  been  advanced  in  value  or  improved  in  condition 
by  any  process  of  manufacture  or  other  means;  steel  boxes, 
casks,  barrels,  carboys,  bags,  and  other  containers  or  cover- 
ings of  American  manufacture  exported  filled  with  American 
products,  or  exported  empty  and  returned  filled  with  foreign 
products,  including  shooks  and  staves  when  returned  as  barrels 

221 


222  IMPORTERS  FIRST  AID 

or  boxes;  also  quicksilver  flasks  or  bottles,  iron  or  steel  drums 
of  either  domestic  or  foreign  manufacture  used  for  the  shipment 
of  acids,  or  other  chemicals,  which  shall  have  been  actually  ex- 
ported from  the  United  States;  but  proof  of  the  identiy  of  such 
articles  shall  be  made,  under  general  regulations  to  be  prescribed 
by  the  Secretary  of  the  Treasury,  but  the  exemption  of  bags 
from  duty  shall  apply  only  to  such  domestic  bags  as  may  be 
imported  by  the  exporter  thereof,  and  if  any  such  articles  are 
subject  to  internal-revenue  tax  at  the  time  of  exportation,  such 
tax  shall  be  proved  to  have  been  paid  before  exportation  and  not 
refunded;  photographic  dry  plates  or  films  of  American  manu- 
facture (except  moving-picture  films),  exposed  abroad,  whethef 
developed  or  not,  and  films  from  moving-picture  machines,  light 
struck  or  otherwise  damaged,  or  worn  out,  so  as  to  be  unsuitable 
for  any  other  purpose  than  the  recovery  of  the  constituent  ma- 
terials, provided  the  basic  films  are  of  American  manufacture, 
but  proof  of  the  identity  of  such  articles  shall  be  made  under 
general  regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury;  articles  exported  from  the  United  States  for  repairs 
may  be  returned  upon  payment  of  a  duty  upon  the  value  of  the 
repairs  at  the  rate  at  which  the  article  itself  would  be  subject  if 
imported  under  conditions  and  regulations  to  be  prescribed  by 
the  Secretary  of  the  Treasury;  Provided,  That  this  paragraph 
shall  not  apply  to  any  article  upon  which  an  allowance  of  draw- 
back has  been  made,  the  reimportation  of  which  is  hereby  pro- 
hibited except  upon  payment  of  duties  equal  to  the  drawbacks 
allowed ;  or  to  any  article  manufactured  in  bonded  warehouse  and 
exported  under  any  provision  of  law :  And  provided  further, 
That  when  manufactured  tobacco  which  has  been  exported  with- 
out payment  of  internal-revenue  tax  shall  be  reimported  it  shall 
be  retained  in  the  custody  of  the  collector  of  customs  until  inter- 
nal-revenue stamps  in  payment  of  the  legal  duties  shall  be  placed 
thereon :  And  provided  further,  That  the  provisions  of  this  para- 
graph shall  not  apply  to  animals  made  dutiable  under  the  provi- 
sions of  paragraph  297." 

Identification 

Sec.  3.     It  will  be  noted  that : 

"Proof  of  the  identity  of  such  articles  shall  be  made  under 
general  regulations  to  be  prescribed  by  the  Secretary  of  the 
Treasury." 

Such  regulations  have  been  prescribed  under 
Articles  332-345  of  the  Customs  Regulations  of 
1915,  the  essential  requirements  of  which  are  that 
there  shall  be  filed  on  entry  in  support  of  the  claims 
of  American  origin : 


EXPOETED  AND  RETURNED,  AMERICAN  223 

"(a)  A  declaration  of  the  foreign  shipper  before  the  Ameri- 
can Consular  officer  certifying  the  invoice,  if  the  value  is  more 
than  $100,  which  will  be  accepted  in  lieu  of  a  consular  invoice. 

"(b)  A  declaration  of  the  American  owner,  importer,  con- 
signee or  agent. 

"(c)  A  certificate  of  the  Collector  of  Customs  at  the  port 
from  which  the  merchandise  was  exported  from  the  United 
States,  which  will  be  issued  on  application  of  the  importer  or 
collector,  and  be  mailed  direct  to  the  port  at  which  it  is  to  be 
used,  and  its  issuance  noted  on  the  export  manifest.  If  exported 
from  a  port  at  which  the  entry  is  made,  exportation  must  appear 
upon  the  records  of  the  custom  house.'* 

If  the  evidence  so  presented  is  supported  by  the 
official  report  of  the  appraising  officer,  after  exami- 
nation of  the  articles  imported,  identifying  the 
same  as  of  American  origin,  free  entry  will  be 
granted. 

If  the  articles  were  taken  abroad  as  baggage,  or 
were  exported  at  various  times  as  express  packages 
or  otherwise,  the  certificate  of  exportation  (c)  mav 
be  waived  if  the  identity  of  the  articles  as  of  Amer- 
ican origin  is  otherwise  established  to  the  satisfac- 
tion of  the  collector. 

Goods  Subject  to  Internal  Revenue  Tax 

Sec.  4.  Another  exception  is  made  as  to  articles 
once  exported  of  the  gro\\i;h  product  or  manufac 
ture  of  the  United  States  upon  which  no  internal 
tax  has  been  assessed  or  paid,  it  being  provided  by 
Paragraph  P  of  Section  IV  of  the  Act  of  October 
3,  1913: 

"That  upon  the  reimportation  of  articles  once  exported,  of  the 
growth,  product,  or  manufacture  of  the  United  States,  upon 
which  no  internal  tax  lias  been  assessed  or  paid,  or  upon  which 
such  tax  has  been  paid  and  refunded  by  allowance  or  drawback, 
there  shall  be  levied,  collected,  and  paid  a  duty  equal  to  the  tax 
imposed  by  the  internal-revenue  laws  upon  such  articles,  except 
articles  manufactured  in  bonded  warehouses  and  exported  pur- 
suant to  law,  which  shall  be  subject  to  the  same  rate  of  duty  as 
if  originally  imported,  but  proof  of  the  identity  of  such  articles 


224  IMPORTERS  FIRST  AID 

shall  be  made  under  general  regulations  to  be  prescribed  by  the 
Secretary  of  the  Treasury." 

Goods  of  American  Origin  Manufactured  in  Bond 

Sec.  5.  The  exception  in  Paragraph  P  referred 
to  has  reference  to  articles  manufactured  in  bond 
for  export  from  materials  subject  to  an  internal 
revenue  tax  in  conformity  with  the  provisions  of 
Paragraph  M  of  Section  TV  of  the  Tariff  Act  of 
October  3,  1913.    (Chapter  XVII,  Section  4.) 

The  reimportation  of  such  articles  is  prohibited 
except  upon  payment  of  the  duties  chargeable 
thereon  in  condition  ^^as  if  originally  imported," 
it  being  further  provided  under  Paragraph  404  of 
the  Act  of  October  3, 1913 : 

"That  this  paragraph  shall  not  apply  to  any  article  manufac- 
tured in  bonded  warehouse  and  exported  under  any  provision  of 
law."    (Chapter  XXXVIII,  Sec.  2.) 

Articles  Sent  Ahroad  for  Repairs 

Sec.  6.  Under  Paragraph  404  of  the  Act  of  Oc- 
tober 3,  1913 : 

"Articles  exported  from  the  United  States  for  repairs  may  be 
returned  upon  payment  of  a  duty  upon  the  value  of  the  repairs 
at  the  rate  at  which  the  article  itself  would  be  subject  if  imported 
under  conditions  and  regulations  to  be  prescribed  by  the  Secre- 
tary of  the  Treasury." 

Articles  to  be  exported  for  repairs  under  this 
provision  may  be  either  of  foreign  or  domestic 
origin.  The  exportation,  however,  must  be  made 
under  customs  supervision  in  conformity  with  reg- 
ulations prescribed  by  the  Secretary  of  the  Treas- 
ury. (See  Article  345,  Customs  Regulations  of 
1915.) 


EXPORTED  AND  RETURNED,  AMERICAN  225 

Articles  of  American  Manufacture  Exported  With 
the  Benefit  of  Drawback 

Sec.  7.     The  exception  in  the  proviso  to  Para- 
graph 404  of  the  Act  of  October  3, 1913,  referred  to, 

"That  this  paragraph  shall  not  apply  to  any  article  upon  which 
an  allowance  of  drawback  lias  been  made,  the  reimportation  of 
which  is  hereby  prohibited  except  upon  payment  of  duties  equal 
to  the  drawbacks  allowed"  .... 

has  reference  to  articles  manufactured  '^not  under 
bond''  for  export  in  harmony  with  the  provisions 
of  Paragraph  O  of  Section  IV,  of  the  Act  of  Octo- 
ber 3,1913,  heretofore  referred  to.  (Chapter  XX, 
Section  1.) 


CHAPTER  XXXIX 

FOREIGN  GOODS  EXPORTED  AND  RETURNED 

Lidhility  to  Duty 

Sec.  1.  Goods  of  foreign  origin  exported  and 
returned,  although  duties  may  have  been  paid 
thereon  at  the  time  of  original  importation,  are 
again  liable  to  duty  upon  every  subsequent  reim- 
portation under  the  enacting  clause  of  the  Tariff 
Act  of  October  3,  1913,  heretofore  referred  to 
(Chapter  XXXVIII,  Section  1),  unless  special  ex- 
ceptions are  made  under  the  provisions  of  the 
Tariff. 

Exceptions 

Sec.  2.  Such  an  exception  is  made  under  Para- 
graph 404  of  the  Act  of  October  3, 1913,  which  pro- 
vides for  the  free  entry  of : 

"Quicksilver  flasks  or  bottles,  iron  or  steel  drums  of  either 
domestic  or  foreign  manufacture,  used  for  the  shipment  of  acids,. 
or  other  chemicals,  which  shall  have  been  actually  exported  from 
the  United  States,  but  proof  of  the  identity  of  such  articles  shall 
be  made,  under  general  regulations  to  be  prescribed  by  the  Sec- 
retary of  the  Treasury.  .  .  /^ 

The  exportation  of  such  articles  must,  however, 
be  a  matter  of  record  and  must  appear  on  the  out- 
ward foreign  manifest  of  the  exporting  vessel. 
Suitable  regulations  governing  the  exportation  and 
reimportation  of  such  articles  have  been  prescribed 
by  the  Secretary  of  the  Treasury  under  Article  343 
of  the  Customs  Regulations  of  1915. 

226 


EXPORTED  AND  RETURNED,  FOREIGN  227 

Articles  of  Foreign  Origin  Exported  for  Repairs 

Sec.  3.  Another  exception  is  made  under  Para- 
graph 404  of  the  Act  of  October  3, 1913,  which  pro- 
vides that: 

"Articles  exported  from  the  United  States  for  repairs  may  be 
returned  upon  payment  of  a  duty  upon  the  value  of  the  repairs 
at  the  rate  at  which  the  article  itself  would  be  subject  if  imported 
under  conditions  and  regulations  to  be  prescribed  by  the  Secre- 
tary of  the  Treasury/' 

The  exportation  must  be  under  customs  super- 
vision in  accordance  with  regulations  prescribed  by 
the  Secretary  of  the  Treasury,  Article  345,  Customs 
Regulations,  1915.  (Chapter  XXXVIII,  Sec- 
tion 5.) 

Wearing  Apparel,  Personal  and  Household  Effects 

Sec.  4.  Another  exception  is  made  under  Para- 
graph 642  of  the  Tariff  Act  of  October  3,  1913, 
which  provides : 

"That  in  case  of  residents  of  the  United  States  returning  from 
abroad  all  wearing  apparel,  personal  and  household  effects  taken 
by  them  out  of  the  United  States  to  foreign  countries  shall  be 
admitted  free  of  duty,  without  regard  to  their  value,  upon  their 
identity  being  established  under  appropriate  rules  and  regula- 
tions to  be  prescribed  by  the  Secretary  of  the  Treasury.'* 


CHAPTER  XL 

FOOD  AND  DRUGS 

Foreign  Shipper's  Certificate 

Sec.  1.  All  invoices  of  foods  and  drugs  im- 
ported into  the  United' States  must  have  attached 
thereto  a  declaration  of  the  foreign  shipper  made 
before  the  United  States  Consular  Officer  certify- 
ing the  invoice  in  the  following  form,  Consular 
No.  198: 


228 


FOOD  AND  DRUGS  229 

¥orm  No.  598 — Consular. 
(Corrected  July,  1916.) 

DECLARATION  OF  SHIPPER  OB^  FOOD  AND  DRUG  PRODUCTS. 
Regarding  shipment  covered  by  Invoice  No ,  certified  at , 


(Date.) 


I,  the  undersigned,  am  the 

(Seller  or  owner,  or  agent  of  seller  or  owner.) 
of  the  merchandise  mentioned  and  described  in  the  aceompanyiiij; 
consular  invoice.    It  consists  of  food  or  drug  products  which  contain 
no  added  substances  injurious  to  health.    These  i)roducts  were  grown 

in and  manufactured  in 

(Country.)  (Town  and  country.) 

by during  the  year ,  and  are 

(Name  of  manufacturer.) 

exported  from and  consigned  to 

(City.)  (City.) 

They  bear  no  false  labels  or  marks,  contain  no  added  coloring  matter 

except ,  no  preservative  (salt,  sugar,  vinegar, 

(State  coloring  matter  used,  if  any.) 

or  wood  smoke  excepted)  except 

( state  preservatives  or  other  articles  used,  if  any.) 
and  are  not  of  a  character  to  cause  prohibition  or  restriction  in  sale 
in  the  country  where  made  or  from  which  exported,  nor  do  I  believe 
that  they  are  of  such  a  character  as  to  prohibit  their  entry  into  the 
United  States,  in  accordance  with  the  provisions  of  the  Food  and 
Drugs  Act. 

I  do  solemnly  and  truly  declare  the  foregoing  statements  to  be  true, 
to  the  best  of  my  knowledge  and  belief. 

Date<l  at this  day  of 

(Place.)  (Month  and  year.) 

( Signature ) 

INSTRUCTIONS   TO  CONSl'L.XR   OFFICERS. 

1.  This  declaration  is  to  be  firmly  attached  to  the  extra  copy  of  consular 
invoice  on  Form  No.  138-140  or  139-140  of  shipment  over  $100  In  value. 

2.  The  official  seal  must  l>e  firmly  impressed  on  the  declaration,  and  the 
number,  date  of  certification  of  invoice,  and  name  of  post  plainly  indicated. 

3.  Shipper  should  be  instructed  to  declare  the  name  of  the  manufacturer 
whenever  possible. 

4.  If  the  declaration  is  believed  to  be  incorrect  or  incomplete,  or  if  consul 
believes  that  the  goods  are  liable  to  detention,  he  should  note  such  information 
on  the  invoice  in  the  consular  corrections  or  remarks  column. 


230  IMPORTERS  FIRST  AID 

Food  and  Drugs  Act 

Sec.  2.  The  foregoing  certificate  is  required  in 
pursuance  of  the  provisions  of  the  Food  and  Drugs 
Act  of  June  30,  1906,  as  amended  by  tlie  Acts  of 
August  23,  1912,  and  March  3,  1913,  which  pro- 
vides: 

"That  it  shall  be  unlawful  for  any  person  to  manufacture 
within  any  Territory  or  the  District  of  Columbia  any  article  of 
food  or  drug  which  is  adulterated  or  misbranded,  within  the 
meaning  of  this  Act;  and  any  person  who  shall  violate  any  of 
the  provisions  of  this  section  shall  be  guilty  of  a  misdemeanor, 
and  for  each  offense  shall,  upon  conviction  thereof,  be  fined  not 
to  exceed  five  hundred  dollars  or  shall  be  sentenced  to  one  year's 
imprisonment,  or  both  such  fine  and  imprisonment,  in  the  dis- 
cretion of  the  court,  and  for  each  subsequent  offense  and  convic- 
tion thereof  shall  be  fined  not  less  than  one  thousand  dollars  or 
sentenced  to  one  year's  imprisonment,  or  both  such  fine  and  im- 
prisonment, in  the  discretion  of  the  court. 

"Sec.  2.  That  the  introduction  into  any  State  or  Territory 
or  the  District  of  Columbia  from  any  other  State  or  Territory 
or  the  District  of  Columbia,  or  from  any  foreign  country,  or 
shipment  to  any  foreign  country  of  any  article  of  food  or  drugs 
which  is  adulterated  or  misbranded,  within  the  meaning  of  this 
Act,  is  hereby  prohibited;  and  any  person  who  shall  ship  or 
deliver  for  shipment  from  any  State  or  Territory  or  the  District 
of  Columbia  to  any  other  State  or  Territory  or  the  District  of 
Columbia,  or  to  a  foreign  country,  or  who  shall  receive  in  any 
State  or  Territory  or  the  District  of  Columbia  from  any  other 
State  or  Territory  or  the  District  of  Columbia,  or  foreign  coun- 
try, and  having  so  received,  shall  deliver,  in  original  unbroken 
packages,  for  pay  or  otherwise,  or  offer  to  deliver  to  any  other 
person,  any  such  article  so  adulterated  or  misbranded  within  the 
meaning  of  this  Act,  or  any  person  who  shall  sell  or  offer  for  sale 
in  the  District  of  Columbia  or  the  Territories  of  the  United 
States  any  such  adulterated  or  misbranded  foods  or  drugs,  or 
export  or  offer  to  export  the  same  to  any  foreign  country,  shall 
be  guilty  of  a  misdemeanor,  and  for  such  offense  be  fined  not 
exceeding  two  hundred  dollars  for  the  first  offense,  and  upon 
conviction  for  each  subsequent  offense  not  exceeding  three  hun- 
dred dollars  or  be  imprisoned  not  exceeding  one  year,  or  both, 
in  the  discretion  of  the  court :  Provided,  That  no  article  shall  be 
deemed  misbranded  or  adulterated  within  the  provisions  of  this 
Act  when  intended  for  export  to  any  foreign  country  and  pre- 
pared or  packed  according  to  the  specifications  or  directions  of 
the  foreign  purchaser  when  no  substance  is  used  in  the  prepara- 
tion or  packing  thereof  in  conflict  with  the  laws  of  the  foreign 


FOOD  AND  DRUGS  231 

country  to  which  said  article  is  intended  to  be  shipped;  but  if 
said  article  shall  be  in  fact  sold  or  offered  for  sale  for  domestic 
use  or  consumption,  then  this  proviso  shall  not  exempt  said 
article  from  the  operation  of  anv  of  the  other  provisions  of  this 
Act. 

"Sec.  3.  That  the  Secretary  of  the  Treasury,  the  Secretary  of 
Agriculture,  and  the  Secretary  of  Commerce  and  Labor  shall 
make  uniform  rules  and  regulations  for  carrying  out  the  pro- 
visions of  this  Act,  including  the  collection  and  examination  of 
specimens  of  foods  and  drugs  manufactured  or  offered  for  sale 
in  the  District  of  Columbia,  or  in  any  Territory  of  the  United 
States,  or  which  shall  be  offered  for  sale  in  unbroken  packages 
in  any  State  other  than  that  in  which  they  shall  have  been  re- 
spectively manufactured  or  produced,  or  which  shall  be  received 
from  any  foreign  country,  or  intended  for  shipment  to  any  for- 
eign country,  or  which  may  be  submitted  for  examination  by  the 
chief  health,  food,  or  drug  officer  of  any  State,  Territory,  or  the 
District  of  Columbia,  or  at  any  domestic  or  foreign  port  through 
which  such  product  is  offered  for  interstate  commerce,  or  for 
export  or  import  between  the  United  States  and  any  foreign  port 
or  country. 

"Sec.  4.  That  the  examinations  of  specimens  of  foods  and 
drugs  shall  be  made  in  the  Bureau  of  Chemistry  of  the  Depart- 
ment of  Agriculture,  or  under  the  direction  and  supervision  of 
such  Bureau,  for  the  purpose  of  determining  from  such  exam- 
inations, whether  such  articles  are  adulterated  or  misbranded 
within  the  meaning  of  this  Act;  and  if  it  shall  appear  from  any 
such  examination  that  any  of  such  specimens  is  adulterated  or 
misbranded  within  the  meaning  of  this  Act,  the  Secretary  of 
Agriculture  shall  cause  notice  thereof  to  be  given  to  the  party 
from  whom  such  sample  was  obtained.  Any  party  so  notified 
shall  be  given  an  opportunity  to  be  heard,  under  such  rules  and 
regulations  as  may  be  prescribed  as  aforesaid,  and  if  it  appears 
that  any  of  the  provisions  of  this  Act  have  been  violated  by  such 
party,  then  the  Secretary  of  Agriculture  shall  at  once  certify  the 
facts  to  the  proper  United  States  district  attorney,  with  a  copy 
of  the  results  of  the  analysis  or  the  examination,  of  such  articli 
duly  authenticated  by  the  analyst  or  officer  making  such  exam- 
ination, under  the  oath  of  such  officer.  After  judgment  of  the 
court,  notice  shall  be  given  by  publication  in  such  manner  as 
may  be  prescribed  by  the  rules  and  regulations  aforesaid. 

"Sec.  5.  That  it  shall  be  the  duty  of  each  district  attorney  to 
whom  the  Secretary  of  Agriculture  shall  report  any  violation  of 
this  Act,  or  to  whom  any  health  or  food  or  drug  officer  or  agent 
of  any  State,  Territory,  or  the  District  of  Columbia  shall  pre- 
sent satisfactory  evidence  of  any  such  violation,  to  cause  appro- 
priate proceedings  to  be  commenced  and  prosecuted  in  the  proper 
courts  of  the  United  States,  without  delay,  for  the  enforcement 
of  the  penalties  as  in  such  case  herein  provided. 


232  IMPORTEES  FIRST  AID 

"Sec.  6.  Tliat  the  term  'drug'  as  used  in  this  Act  shall  in- 
clude all  medicines  and  preparations  recognized  in  the  United 
States  Pharmacopoeia  or  National  Formulary  for  internal  or 
external  use,  and  any  substance  or  mixture  of  substances  in- 
tended to  be  used  for  the  cure,  mitigation,  or  prevention  of  dis- 
ease of  either  man  or  other  animals.  The  term  'food,'  as  used 
herein,  shall  include  all  articles  used  for  food,  drink,  confec- 
tionery, or  condiment  by  man  or  other  animals,  whether  simple, 
mixed,  or  compound. 

"Sec.  7.  That  for  the  purposes  of  this  Act  an  article  shall  be 
deemed  to  be  adulterated : 

"In  case  of  drugs : 

"First.  If,  when  a  drug  is  sold  under  or  by  a  name  recognized 
in  the  United  States  Pharmacopoeia  or  National  Formulary,  it 
differs  from  the  standard  of  strength,  quality,  or  purity,  as  deter- 
mined by  the  test  laid  down  in  the  United  States  Pharmacopoeia 
or  National  Formulary  official  at  the  time  of  investigation: 
Provided,  That  no  drug  defined  in  the  United  States  Pharma- 
copoeia or  National  Formulary  shall  be  deemed  to  be  adulterated 
under  this  provision  if  the  standard  of  strength,  quality,  or 
purity  be  plainly  stated  upon  the  bottle,  box,  or  other  container 
thereof  although  the  standard  may  differ  from  that  determined 
by  the  test  laid  down  in. the  United  States  Pharmacopoeia  or 
National  Formulary. 

"Second.  If  its  strength  or  purity  fall  below  the  proffered 
standard  or  quality  under  which  it  is  sold. 

"In  the  case  of  confectionery : 

"If  it  contain  terra  alba,  barytes,  talc,  chrome  yellow,  or  other 
mineral  substance  or  poisonous  color  or  flavor,  or  other  ingredi- 
ent deleterious  or  detrimental  to  health,  or  any  vinous,  malt,  or 
spirituous  liquor  or  compound  or  narcotic  drug. 

"In  the  case  of  food : 

"First.  If  any  substance  has  been  mixed  and  packed  with  it 
so  as  to  reduce  or  lower  or  injuriously  affect  its  quality  or 
strength. 

"Second.  If  any  substance  has  been  substituted  wholly  or  in 
part  for  the  article. 

"Third.  If  any  valuable  constituent  of  the  article  has  been 
wholly  or  in  part  abstracted. 

"Fourth.  If  it  be  mixed,  colored,  powdered,  coated,  or  stained 
in  a  manner  whereby  damage  or  inferiority  is  concealed. 

"Fifth.  If  it  contain  any  added  poisonous  or  other  added 
deleterious  ingredient  which  may  render  such  article  injurious 
to  health:  Provided,  That  when  in  the  preparation  of  food 
products  for  shipment  they  are  preserved  by  any  external  appli- 
cation applied  in  such  manner  that  the  preservative  is  necessarily 
removed  mechanically,  or  by  maceration  in  water,  or  otherwise, 
and  directions  for  the  removal  of  said  preservative  shall  bo 
printed  on  the  covering  or  the  package,  the  provisions  of  this  Act 


FOOD  AND  DRUGS  233 

shall  be  construed  as  applying  only  when  said  products  are  ready 
for  consumption. 

"Sixth.  If  it  consists  in  whole  or  in  part  of  a  filthy,  decom- 
posed, or  putrid  animal  or  vegetable  substance,  or  any  portion 
of  an  animal  unfit  for  food,  whether  manufactured  or  not,  or  if 
it  is  the  product  of  a  diseased  animal,  or  one  that  has  died  other- 
wise than  by  slaughter. 

"Sec.  8.  That  the  term  'misbranded,'  as  used  herein,  shall 
apply  to  all  drugs,  or  articles  of  food,  or  articles  which  enter 
into  the  composition  of  food,  the  package  or  label  of  which  shall 
bear  any  statement,  design,  or  device  regarding  such  article,  or 
the  ingredients  or  substances  contained  therein  which  shall  be 
false  or  misleading  in  any  particular,  and  to  any  food  or  drug 
product  which  is  falsely  branded  as  to  the  State,  Territory,  or 
country  in  which  it  is  manufactured  or  produced. 

"That  for  the  purposes  of  this  Act  an  article  shall  also  be 
deemed  to  be  misbranded : 

"In  case  of  drugs: 

"First.  If  it  be  an  imitation  of  or  offered  for  sale  under  the 
name  of  another  article. 

"Second.  If  tlie  contents  of  the  package  as  originally  put  up 
shall  have  been  removed,  in  whole  or  in  part,  and  other  contents 
shall  have  been  placed  in  such  package,  or  if  the  package  fail  to 
bear  a  statement  on  the  label  of  the  quantity  or  proportion  of 
any  alcohol,  morphine,  opium,  cocaine,  heroin,  alpha  or  beta 
eucaine,  chloroform,  cannabis  indica,  chloral  hydrate,  or  ace- 
tanilide,  or  any  derivative  or  preparation  of  any  such  substances 
contained  therein. 

"Third.  If  its  package  or  label  shall  bear  or  contain  any  state- 
ment, design,  or  device  regarding  the  curative  or  therapeutic 
effect  of  such  article  or  any  of  the  ingredients  or  substances  con- 
tained therein,  which  is  false  and  fraudulent. 

"In  the  case  of  food : 

"First.  If  it  be  an  imitation  of  or  offered  for  sale  under  the 
distinctive  name  of  another  article. 

"Second.  If  it  be  labeled  or  branded  so  as  to  deceive  or  mis- 
lead the  purchaser,  or  purport  to  be  a  foreign  product  when  not 
so,  or  if  the  contents  of  the  package  as  originally  put  up  shall 
have  been  removed  in  whole  or  in  part  and  other  contents  shall 
have  been  placed  in  such  package,  or  if  it  fail  to  bear  a  statement 
on  the  label  of  the  quantity  or  proportion  of  any  morphine, 
opium,  cocaine,  heroin,  alpha  or  beta  eucaine,  chloroform,  can- 
nabis indica,  chloral  hydrate,  or  acetanilide,  or  any  derivative 
or  preparation  of  any  of  such  substances  contained  therein. 

"Third.  If  in  package  form,  the  quantity  of  the  contents  be 
not  plainly  and  conspicuously  marked  on  the  outside  of  the 
package  in  terms  of  weight,  measure,  or  numerical  count:  Pro- 
vided, however,  That  reasonable  variations  shall  be  permitted, 
and  tolerances  and  also  exemptions  as  to  small  packages  shall  be 


234  IMPORTERS  FIRST  AID 

established  by  rules  and  regulations  made  in  accordance  with  the 
provisions  of  section  three  of  this  xVct. 

"Fourth.  If  the  package  containing  it  or  its  label  shall  bear 
any  statement,  design,  or  device  regarding  the  ingredients  or  the 
substances  contained  therein,  which  statement,  design,  or  device 
shall  be  false  or  misleading  in  any  particular:  Provided,  That 
an  article  of  food  which  does  not  contain  any  added  poisonous 
or  deleterious  ingredients  shall  not  be  deemed  to  be  adulterated 
or  misbranded  in  the  following  cases : 

"First.  In  the  case  of  mixtures  or  compounds  which  may  be 
now  or  from  time  to  time  hereafter  known  as  articles  of  food, 
under  their  own  distinctive  names,  and  not  an  imitation  of  or 
offered  for  sale  under  the  distinctive  name  of  another  article,  if 
the  name  be  accompanied  on  the  same  label  or  brand  w^ith  a 
statement  of  the  place  where  said  article  has  been  manufactured 
or  produced. 

"Second.  In  the  case  of  articles  labeled,  branded,  or  tagged 
so  as  to  plainly  indicate  that  they  are  compounds,  imitations,  or 
blends,  and  the  word  ^compound,'  'imitation,'  or  'blend,'  as  the 
case  may  be,  is  plainly  stated  on  the  package  in  which  it  is 
offered  for  sale :  Provided,  That  the  term  blend  as  used  herein 
shall  be  construed  to  mean  a  mixture  of  like  substances,  not 
excluding  harmless  coloring  or  flavoring  ingredients  used  for 
the  purpose  of  coloring  and  flavoring  only:  And  provided  fur- 
ther. That  nothing  in  this  Act  shall  be  construed  as  requiring  or 
compelling  proprietors  or  manufacturers  of  proprietary  foods 
which  contain  no  unwholesome  added  ingredient  to  disclose  their 
trade  formulas,  except  in  so  far  as  the  provisions  of  this  act  may 
require  to  secure  freedom  from  adulteration  or  misbranding. 

"Sec.  9.  That  no  dealer  shall  be  prosecuted  under  the  pro- 
visions of  this  Act  when  he  can  establish  a  guaranty  signed  by 
the  wholesaler,  jobber,  manufacturer,  or  other  party  residing  in 
the  United  States,  from  whom  he  purchases  such  articles,  to  the 
effect  that  the  same  is  not  adulterated  or  misbranded  within  the 
meaning  of  this  Act,  designating  it.  Said  guaranty,  to  afford 
protection,  shall  contain  the  name  and  address  of  the  party  or 
parties  making  the  sale  of  such  articles  to  such  dealer,  and  in 
such  case  said  party  or  parties  shall  be  amenable  to  the  prose- 
cutions, fines  and  other  penalties  which  would  attach,  in  due 
course,  to  the  dealer  under  the  provisions  of  this  Act. 

"Sec.  10.  That  any  article  of  food,  drug,  or  liquor  that  is 
adulterated  or  misbranded  within  the  meaning  of  this  Act,  and 
is  being  transported  from  one  State,  Territory,  District,  or  in- 
sular possession  to  another  for  sale,  or,  having  been  transported, 
remains  unloaded,  unsold,  or  in  original  unbroken  packages,  or 
if  it  be  sold  or  offered  for  sale  in  the  District  of  Columbia  or  the 
Territories,  or  insular  possessions  of  the  United  States,  or  if  it 
be  imported  from  a  foreign  country,  for  sale,  or  if  it  is  intended 
for  export  to  a  foreign  country,  shall  be  liable  to  be  proceeded 


FOOD  AND  DRUGS  235 

against  in  any  disiiitt  cuurt  oi'  the  Lnitecl  States  within  the 
district  wliere  the  same  is  found,  and  seized  for  confiscation  by 
a  process  of  libel  for  condemnation.  And  if  such  article  is  con- 
demned as  being  adulterated  or  misbranded,  or  of  a  poisonous  or 
deleterious  character,  within  the  meaning  of  this  Act,  the  same 
shall  be  disposed  of  by  destruction  or  sale,  as  the  said  court  may 
direct,  and  the  proceeds  thereof,  if  sold,  less  the  legal  costs  and 
charges,  shall  be  paid  into  the  Treasury  of  the  United  States, 
])ut  such  goods  shall  not  be  sold  in  any  jurisdiction  contrary  to 
the  provisions  of  this  Act  or  the  laws  of  that  jurisdiction :  Pro- 
vided, however,  That  upon  the  payment  of  the  costs  of  such  libel 
proceedings  and  the  execution  and  delivery  of  a  good  and  suffi- 
cient bond  to  the  effect  that  such  articles  shall  not  be  sold  or 
otherwise  disposed  of  contrary  to  the  provisions  of  this  Act,  or 
the  laws  of  any  State,  Territory,  District,  or  insular  possession, 
the  court  may  by  order  direct  that  such  articles  be  delivered  to 
the  owner  thereof.  The  proceedings  of  such  libel  cases  shall 
conform,  as  near  as  may  be,  to  the  proceedings  in  admiralty,  ex- 
cept that  either  party  may  demand  trial  by  jury  of  any  issue  of 
fact  joined  in  any  such  case,  and  all  such  proceedings  shall  be  at 
the  suit  of  and  in  the  name  of  the  United  States. 

"Sec.  11.  The  Secretary  of  the  Treasury  shall  deliver  to  the 
Secretary  of  Agriculture,  upon  his  request  from  time  to  time, 
samples  of  foods  and  drugs  which  are  being  imported  into  the 
United  States  or  offered  for  import,  giving  notice  thereof  to  the 
owner  or  consignee,  who  may  appear  before  the  Secretary  of 
Agriculture,  and  have  the  right  to  introduce  testimony,  and  if 
it  appear  from  the  examination  of  such  samples  that  any  article 
of  food  or  drug  offered  to  be  imported  into  the  United  States  i;? 
adulterated  or  misbranded  within  the  meaning  of  this  Act,  or  is 
otl^erwise  dangerous  to  the  health  of  the  people  of  the  United 
States,  or  is  of  a  kind  forbidden  entry  into,  or  forbidden  to  be 
sold  or  restricted  in  sale  in  the  country  in  which  it  is  made  or 
from  which  it  is  exported,  or  is  otherwise  falsely  labeled  in  any 
respect,  the  said  article  shall  be  refused  admission,  and  the  Sec- 
retary of  the  Treasury  shall  refuse  delivery  to  the  consignee  and 
shall  cause  the  destruction  of  any  goods  refused  delivery  which 
shall  not  be  exported  by  the  consignee  within  three  months  from 
the  date  of  notice  of  such  refusal  under  such  regulations  as  the 
Secretary  of  the  Treasury  may  prescribe:  Provided,  That  the 
Secretary  of  the  Treasury  may  deliver  to  the  consignee  sucli 
goods  pending  examination  and  decision  in  the  matter  on  execu- 
tion of  a  penal  bond  for  the  amount  of  the  full  invoice  value  of 
such  goods,  together  with  the  duty  thereon,  and  on  refusal  to 
return  such  goods  for  any  cause  to  the  custody  of  the  Secretary 
of  the  Treasury,  when  demanded,  for  the  purpose  of  excluding 
them  from  the  country,  or  for  any  other  purpose,  said  consignee 
shall  forfeit  the  full  amount  of  the  bond :  And  provided  further. 
That  all  charges  for  storage,  cartage,  and  labor  on  goods  which 


236  IMPORTERS  FIRST  AID 

are  refused  admission  or  delivery  shall  be  paid  by  the  owner  or 
consignee,  and  in  default  of  such  payment  shall  constitute  a  lien 
against  any  future  importation  made  by  such  owner  or  consignee. 

"Sec.  12.  That  the  term  ^Territory^  as  used  in  this  Act  shall 
include  the  insular  possessions  of  the  United  States.  The  word 
'person^  as  used  in  this  Act  shall  be  construed  to  import  both  the 
plural  and  the  singular,  as  the  case  demands,  and  shall  include 
corporations,  companies,  societies  and  associations.  When  con- 
struing and  enforcing  the  provisions  of  this  Act,  the  act,  omis- 
sion, or  failure  of  any  officer,  agent,  or  other  person  acting  for 
or  employed  by  any  corporation,  company,  society,  or  association, 
within  the  scope  of  his  employment  or  office,  shall  in  every  case 
be  also  deemed  to  be  the  act,  omission,  or  failure  of  such  corpora- 
tion, company,  society,  or  association  as  well  as  that  of  the 
person. 

"Sec.  13.  That  this  Act  shall  be  in  force  and  effect  from  and 
after  the  first  day  of  January,  nineteen  hundred  and  seven. 

"Approved  June  30,  1906." 

Food  Inspection  Decisions 

Sec.  3.  Under  Section  3  of  the  Food  and  Drugs 
Act  the  Secretaries  of  the  Treasury,  Agriculture 
and  Commerce  are  directed  to  make  uniform  rules 
and  regulations  for  carrying  out  the  provisions  of 
the  Act.  Eegulations  have  been  accordingly  pre- 
pared from  time  to  time  covering  a  great  variety  of 
questions  involving  standards  of  purity,  processes 
of  manufacture  and  packing,  the  adulteration, 
marking  and  labeling,  and  the  misbranding  of 
foods  and  drugs.  ,  The  regulations  so  prepared  are 
published  serially  by  the  Department  of  Agricul- 
ture under  the  general  heading  of  "Food  Inspec- 
tion Decisions,''' 

The  Inspe^ction  of  Foods  and  Drugs 

Sec.  4.  All  imported  merchandise  is  primarily 
subject  to  examination  and  appraisement  by  the 
duly  constituted  customs  officers.  If  the  importa- 
tion consists  of  Foods  and  Drugs,  final  release  of 
the  importation  to  the  importer  will  be  delayed 


FOOD  AND  DRUGS  237 

pending  examination  as  to  purity,  labeling,  brand- 
ing, etc.,  by  representatives  of  the  Department  of 
Agriculture.  (Articles  426-506,  Customs  Regula- 
tions, 1915.) 


CHAPTER   XLI 
PROHIBITED    IMPORTATIONS 

Articles  the  Importation  of  Which  Is  Prohihited 

Sec.  1.  Under  various  provisions  of  law  the  im- 
portation into  the  United  States  of  certain  speci- 
fied articles  is  prohibited  as  follows : 

Obscene  and  Immoral  Articles 

Sec.  2.  By  Paragraph  G,  Subsection  1,  of  Sec- 
tion IV  of  the  Tariff  Act  of  October  3,  1913,  it  is 
provided : 

"That  all  persons  are  prohibited  from  importing  into  the 
United  States  from  any  foreign  country  any  obscene  book, 
pamphlet,  paper,  writing,  advertisement,  circular,  print,  picture, 
drawing,  or  other  representation,  figure,  or  image  on  or  of  paper 
or  other  material,  or  any  cast,  instrument,  or  other  article  of  an 
immoral  nature,  or  any  drug  or  medicine,  or  any  article  what- 
ever for  the  prevention  of  conception  or  for  causing  unlawful 
abortion,  or  any  lottery  ticket,  or  any  advertisement  of  any  lot- 
tery. No  such  articles,  whether  imported  separately  or  contained 
in  packages  with  other  goods  entitled  to  entry,  shall  be  admitted 
to  entry;  and  all  such  articles  shall  be  proceeded  against,  seized, 
and  forfeited  by  due  course  of  law.  All  such  prohibited  articles 
and  the  package  in  which  they  are  contained  in  the  course  of 
importation  shall  be  detained  by  the  officer  of  customs,  and  pro- 
ceedings taken  against  the  same  as  hereinafter  prescribed,  unless 
it  appears  to  the  satisfaction  of  the  collector  of  customs  that 
the  obscene  articles  contained  in  the  package  were  inclosed 
therein  without  the  knowledge  or  consent  of  the  importer,  owner, 
agent,  or  consignee :  Provided,  That  the  drugs  hereinbefore  men- 
tioned, when  imported  in  bulk  and  not  put  up  for  any  of  the 
purposes  hereinbefore  specified,  are  excepted  from  the  operation 
of  this  subsection." 

Aigrettes  and  Other  Plumage 

Sec.  3.  Paragraph  347  of  the  Act  of  October  3, 
1913,  provides  for  the  assessment  of  duties  on: 

238 


PROHIBITED  IMPORTATIONS  239 

"Feathers  and  downs,  on  the  skin  or  otherwise,  crude  or  not 
dressed,  colored,  or  otherwise  advanced  or  manufactured  in  any 
manner,  not  specially  provided  for  in  this  section,  20  per  centum 
ad  valorem;  when  dressed,  colored,  or  otherwise  advanced  or 
manufactured  in  any  manner,  and  not  suitable  for  use  as  milli- 
nery ornaments,  including  quilts  of  down  and  manufactures  of 
down,  40  per  centum  ad  valorem;  artificial  or  ornamental 
feathers  suitable  for  use  as  millinery  ornaments,  artificial  and 
ornamental  fruits,  grains,  leaves,  flowers,  and  stems  or  parts 
thereof,  of  whatever  material  composed,  not  specially  provided 
for  in  this  section,  60  per  centum  ad  valorem ;  boas,  boutonniers, 
wreaths,  and  all  articles  not  specially  provided  for  in  this  sec- 
tion, composed  wholly  or  in  chief  value  of  any  of  the  feathers, 
flowers,  leaves,  or  other  material  herein  mentioned,  60  per 
centum  ad  valorem :  Provided,  That  the  importation  of  aigrettes, 
egret  plumes  or  so-called  osprey  plumes,  and  the  feathers,  quills, 
heads,  wings,  tails,  skins,  or  parts  of  skins,  of  wild  birds,  either 
raw  or  manufactured,  and  not  for  scientific  or  educational  pur- 
poses, is  hereby  prohibited ;  but  this  provision  shall  not  apply  to 
the  feathers  or  plumes  of  ostriches,  or  the  feathers  or  plumes  of 
domestic  fowls  of  any  kind." 

Eggs  of  Game  Birds 

Sec.  4.  Paragraph  478  of  the  Act  of  October  3, 
1913,  provides  for  the  free  entry  of : 

"Eggs  of  poultry,  birds,  fish,  and  insects  (except  fish  roe  pre- 
served for  food  purposes)  :  Provided,  however.  That  the  impor- 
tation of  eggs  of  game  birds  or  eggs  of  birds  not  used  for  food, 
except  specimens  for  scientific  collection,  is  prohibited:  Pro- 
vided further.  That  the  importation  of  eggs  of  game  birds  for 
purposes  of  progagation  is  hereby  authorized,  under  rules  and 
regulations  to  be  prescribed  by  the  Secretary  of  the  Treasury." 
(T.  D.  30637.) 

Wild  Animals,  Insect  Pests  and  Birds 

Sec.  5.  The  importation  of  the  mongoose,  the 
so-called  flying  fox,  the  fruit  bat,  the  English  spar- 
row, the  starling,  the  gypsy  moth,  brown-tail  moth, 
leopard  moth,  plum  curculio,  hop-plant  louse,  boll- 
weevil,  and  such  other  insects,  birds  and  animals 
as  the  Secretary  of  Agriculture  may  from  time  to 
time  determine  to  be  injurious  to  the  interests  of 
agriculture  or  horticulture  is  prohibited. 


240  IMPOETERS  FIRST  AID 

The  importation  of  snakes  into  Hawaii  is  pro- 
hibited. (Sections  241-244,  Criminal  Code,  35 
Statute  1088,  Act  March  3,  1905,  T.  D.  30310.) 

Piratical  Copyrights 

Sec  6.  Piratical  copies  of  copyrighted  works 
are  prohibted  importations.  (Act  March  4,  1909, 
Section  30.)    (Chapter  XXXII,  Section  1.) 

False  Trade-Marks 

Sec.  7.  The  importation  of  articles  which  shall 
bear  a  name  or  mark  calculated  to  induce  the  public 
to  believe  that  the  article  is  manufactured  in  the 
United  States,  or  that  it  is  manufactured  in  any 
foreign  country  or  locality  other  than  the  country 
or  locality  in  which  it  is  in  fact  manufactured,  is 
prohibited.  (Act  of  February  20,  1905,  Section  27, 
Act  of  May  4,  1906,  Section  3.)  (Chapter  XXXI, 
Section  1.) 

Convict-lahor  Goods 

Sec.  8.  The  importation  of  articles  manufac- 
tured wholly  or  in  part  in  a  foreign  country  by 
convict  labor  is  prohibited  under  Paragraph  I  of 
Section  IV  of  the  Act  of  October  3,  1913,  which 
provides : 

"That  all  goods,  wares,  articles,  and  merchandise  manufac- 
tured wholly  or  in  part  in  any  foreign  country  by  convict  labor 
shall  not  be  entitled  to  entry  at  any  of  the  ports  of  the  United 
States,  and  the  importation  thereof  is  hereby  prohibited,  and  the 
Secretary  of  the  Treasury  is  authorized  and  directed  to  prescribe 
such  regulations  as  may  be  necessary  for  the  enforcement  of  this 
provision/' 

Counterfeits  of  Coins  or  Securities 

Sec.  9.  The  importation  of  anything  in  the  like- 
ness of  the  coins  of  the  United  States  or  of  any  for- 


PROHIBITED  IMPORTATIONS  241 

eign  Government  and  counterfeits  of  the  securities 
or  obligations  thereof  and  any  dies  or  apparatus 
used  in  making  such  counterfeits  is  prohibited.  (R. 
S.  5413,  Fed.  Penal  Code,  Chapter  VII,  Act  of 
March  4,  1909.  Act  of  February  10,  1891.  Act  of 
February  15,  1912.) 

White  Phosphorous  Matches 

Sec.  10.  The  importation  of  White  Phosphor- 
ous Matches  is  prohibited  under  the  Act  of  April 
9,  1912,  which  i3rovides: 

"Sec.  1.  That  for  the  purposes  of  this  Act  the  words  Vhite 
])hosphorous*  shall  he  understood  to  mean  the  common  poisonous 
white  or  yellow  phosphorous  used  in  the  manufacture  of  matches, 
and  not  to  include  the  non-poisonous  forms  or  the  non-poisonous 
compounds  of  white  or  yellow  phosphorous.'' 

"Sec.  10.  That  on  and  after  January  first,  nineteen  hundred 
and  thirteen,  wiiite  jihosphorous  matches,  manufactured  wholly 
or  in  part  in  any  foreifi^n  country,  shall  not  he  entitled  to  entry 
at  any  of  the  ports  of  the  United  States,  and  the  importation 
thereof  is  herehy  ])rohihited.  All  matches  imported  into  the 
United  States  shall  he  accompanied  hy  such  certificate  of  official 
inspection  by  the  government  of  the  country  in  which  such 
matches  were  manufactured,  or  shall  satisfy  the  Secretary  of  the 
Treasury  that  they  are  not  white  phosphorous  matches.  The 
Secretary  of  the  Treasury  is  authorized  and  directed  to  prescribe 
such  regulations  as  may  be  necessary  for  the  enforcement  of  the 
provisions  of  this  section.''     (T.  D.  32975.) 

Prize  Fights 

Sec.  11.  The  importation  of  any  film  or  other 
pictorial  representation  of  any  prize  fight  or  en- 
coimter  of  pugilists,  which  is  designed  to  be  used 
or  may  be  used  for  purposes  of  public  exhibition  is 
prohibited  under  the  Act  of  July  31,  1912,  which 
provides : 

"That  it  shall  be  unlawful  for  any  person  to  deposit  or  cause 
to  be  deposited  in  the  United  States  mails  for  mailing  or  deliv- 
ery, or  to  deposit  or  cause  to  be  deposited  with  any  express  com- 
pany or  other  common  carrier  for  carriage,  or  to  send  or  carry 


242  IMPORTERS  FIRST  AID 

from  one  State  or  Territory  of  the  United  States  or  the  District 
of  Columbia  to  any  other  State  or  Territory  of  the  United  States 
or  the  District  of  Columbia,  or  to  bring  or  cause  to  be  brought 
into  the  United  States  from  abroad  any  film  or  other  pictorial 
representation  of  any  prize  fight  or  encounter  of  pugilists,  under 
whatever  name,  which  is  designed  to  be  used  or  may  be  used  for 
purposes  of  public  exhibition. 

"Sec.  2.  That  it  shall  be  unlawful^  for  any  person  to  take  or 
receive  from  the  mails,  or  any  express  company  or  other  common 
carrier,  with  intent  to  sell,  distribute,  circulate,  or  exhibit  any 
matter  or  thing  herein  forbidden  to  be  deposited  for  mailing, 
delivery,  or  carriage  in  interstate  commerce. 

"Sec.  3.  That  any  person  violating  any  of  the  provisions  of 
this  act  shall  for  each  offense,  upon  conviction  thereof,  be  fined 
not  more  than  one  thousand  dollars  or  sentenced  to  imprison- 
ment at  hard  labor  for  not  more  than  one  year,  or  both,  at  the 
discretion  of  the  court."    (T.  D.  32754.) 

Smoking  Opium 

Sec.  12.  The  importation  of  smoking  opium  or 
opium  prepared  for  smoking  is  prohibited  under 
the  Act  of  January  17,  1914,  entitled : 

"[Public  No.  46— 63d  Congress— H.  R.  1966.] 
"AN  ACT  To  amend  an  Act  entitled  'An  Act  to  prohibit  the 
importation  and  use  of  opium  for  other  than  medicinal  pur- 
poses,^   approved    February   ninth,   nineteen   hundred    and 
nine. 

"Be  it  enacted  hy  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled.  That  an 
Act  entitled  'An  Act  to  prohibit  the  importation  and  use  of 
opium  for  other  than  medicinal  purposes,'  approved  February 
ninth,  nineteen  hundred  and  nine,  is  hereby  amended  so  as  to 
read  as  follows : 

"That  after  the  first  day  of  April,  nineteen  hundred  and  nine, 
it  shall  be  unlawful  to  import  into  the  United  States  opium  in 
any  form  or  any  preparation  or  derivative  thereof:  Provided, 
That  opium  and  preparations  and  derivatives  thereof,  other  than 
smoking  opium  or  opium  prepared  for  smoking,  may  be  imported 
for  medicinal  purposes  only,  under  regulations  which  the  Secre- 
tary of  the  Treasury  is  hereby  authorized  to  prescribe,  and  when 
so  imported  shall  be  subject  to  the  duties  which  are  now  or  may 
hereafter  be  imposed  b}'^  law. 

"Sec.  2.  That  if  any  person  shall  fraudulently  or  knowingly 
import  or  bring  into  the  United  States,  or  assist  in  so  doing, 
any  opium  or  any  preparation  or  derivative  thereof  contrary  to 
law,  or  shall  receive,  conceal,  buy,  sell,  or  in  any  manner  facili- 


PKOHIBITED  IMPORTATIONS  243 

tate  the  transportation,  concealment,  or  sale  of  such  opium  or 
preparation  or  derivative  thereof  after  importation,  knowing  the 
same  to  have  been  imported  contrary  to  law,  such  opium  or  prep- 
aration or  derivative  thereof  shall  be  forfeited  and  shall  be  de- 
stroyed, and  the  offender  shall  be  fined  in  any  sum  not  exceeding 
$5000  nor  less  than  $50,  or  by  imprisonment  for  any  time  not 
exceeding  two  years,  or  both.  Whenever,  on  trial  for  a  violation 
of  this  section,  the  defendant  is  shown  to  have,  or  to  have  had, 
possession  of  such  opium  or  preparation  or  derivative  thereof, 
such  possession  shall  be  deemed  sufficient  evidence  to  authorize 
conviction  unless  the  defendant  shall  explain  the  possession  to 
the  satisfaction  of  the  jury. 

"Sec.  3.  That  on  and  after  July  first,  nineteen  hundred  and 
thirteen,  all  smoking  opium  or  opium  prepared  for  smoking 
found  within  the  United  States  shall  be  presumed  to  have  been 
imported  after  the  first  day  of  April,  nineteen  hundred  and  nine, 
and  the  burden  of  proof  shall  be  on  the  claimant  or  the  accused 
to  rebut  such  presumption. 

"Sec.  4.  That  any  person  subject  to  the  jurisdiction  of  the 
United  States  who  shall,  either  as  principal  or  as  accessory,  re- 
ceive or  have  in  his  possession,  or  conceal  on  board  of  or  trans- 
port on  any  foreign  or  domestic  vessel  or  other  water  craft  or 
railroad  car  or  other  vehicle  destined  to  or  bound  from  the 
United  States  or  any  possession  thereof,  any  smoking  opium  or 
opium  prepared  for  smoking,  or  who,  having  knowledge  of  the 
presence  in  or  on  any  such  vessel,  water  craft,  or  vehicle  of  such 
article,  shall  not  report  the  same  to  the  principal  officer  thereof, 
shall  be  subject  to  the  penalty  provided  in  section  two  of  this 
Act.  Whenever  on  trial  for  violation  of  this  section  the  defend- 
ant is  shown  to  have  or  to  have  had  possession  of  such  opium, 
such  possession  shall  be  deemed  sufficient  evidence  to  authorize 
conviction,  unless  the  defendant  shall  explain  the  possession  to 
the  satisfaction  of  the  jury :  Provided,  however,  That  any  master 
of  a  vessel  or  other  water  craft,  or  person  in  charge  of  a  railroad 
car  or  other  vehicle,  shall  not  be  liable  under  this  section  if  he 
shall  satisfy  the  jury  that  he  had  no  knowledge  and  used  du3 
diligence  to  prevent  the  presence  of  such  article  in  or  on  such 
vessel,  water  craft,  car,  or  other  vessel,  and  any  such  article  shall 
be  forfeited  and  shall  be  destroyed. 

"Sec.  5.  That  no  smoking  opium  or  opium  prepared  for 
smoking  shall  be  admitted  into  the  United  States,  or  into  any 
territory  under  the  control  or  jurisdiction  thereof  for  transporta- 
tion to  another  country,  nor  shall  such  opium  be  transferred  or 
transshipped  from  one  vessel  to  another  vessel  within  any  waters 
of  the  United  States  for  immediate  exportation  or  any  other 
purpose. 

"Sec.  6.  That  hereafter  it  shall  be  unlawful  for  any  person 
subject  to  the  jurisdiction  of  the  United  States  to  export  or  cause 
to  be  exported  from  the  United  States,  or  from  territory  under 


244  IMPORTERS  FIRST  AID 

its  control  or  jurisdiction,  or  from  countries  in  which  the  United 
States  exercises  extra  territorial  jurisdiction,  any  opium  or 
cocaine,  or  any  salt,  derivative,  or  preparation  of  opium  or 
cocaine,  to  any  other  country :  Provided,  That  opium  or  cocaine, 
and  salts,  derivatives,  or  preparations  thereof,  except  smoking 
opium  or  opium  prepared  for  smoking,  the  exportation  of  which 
is  hereby  absolutely  prohibited,  may  be  exported  to  countries 
regulating  their  entry  under  such  regulations  as  are  prescribed 
by  such  country  for  the  importation  thereof  into  such  country, 
such  regulations  to  be  promulgated  from  time  to  time  by  the 
Secretary  of  State  of  the  United  States. 

"The  Secretary  of  State  shall  request  all  foreign  Governments 
to  communicate  through  the  diplomatic  channels  copies  of  laws 
and  regulations  promulgated  in  their  respective  countries  which 
prohibit  or  regulate  the  importation  of  the  aforesaid  drugs,  and 
when  received  advise  the  Secretary  of  the  Treasury  and  the  Sec- 
retary of  Commerce  thereof;  whereupon  the  Secretary  of  State, 
the  Secretary  of  the  Treasury,  and  the  Secretary  of  Commerce 
shall  make  and  publish  all  proper  regulations  for  carrying  the 
provisions  of  this  section  into  effect. 

"Sec.  7.  That  any  person  who  exports  or  causes  to  be  ex- 
ported any  of  the  aforesaid  drugs  in  violation  of  the  preceding 
section  shall  be  fined  in  any  sum  not  exceeding  $5000  nor  less 
than  $50,  or  by  imprisonment  for  any  time  not  exceeding  two 
years,  or  both.  And  one-half  of  any  fine  recovered  from  any 
person  or  persons  convicted  of  an  offense  under  any  section  of 
this  Act  may  be  paid  to  the  person  or  persons  giving  information 
leading  to  such  recovery,  and  one-half  of  any  bail  forfeited  and 
collected  in  any  proceedings  brought  under  this  Act  may  be  paid 
to  the  person  or  persons  giving  the  information  which  led  to  the 
institution  of  such  proceedings,  if  so  directed  by  the  court  exer- 
cising jurisdiction  in  the  case:  Provided,  That  no  payment  for 
giving  information  shall  be  made  to  any  officer  or  employee  of 
the  United  States. 

"Sec.  8.  That  whenever  opium  or  cocaine  or  any  preparations 
or  derivatives  thereof  shall  be  found  upon  any  vessel  arriving  at 
any  port  of  the  United  States  which  is  not  shown  upon  the  ves- 
sel's manifest,  as  is  provided  by  sections  twenty-eight  hundred 
and  six  and  twenty-eight  hundred  and  seven  of  the  Revised 
Statutes,  such  vessel  shall  be  liable  for  the  penalty  and  forfeiture 
prescribed  in  section  twenty-eight  hundred  and  nine  of  the  Re- 
vised Statutes." 

Approved  January  17,  1914. 

(For  regulations  prescribed  under  this  Act,  see 
T.  D.  34221,  Exhibit  X,  Appendix.) 


PROHIBITED  IMPORTATIONS  245 

Skins  of  Fur  Seals  or  Sea  Otters 

Sec.  13.  The  importation  of  skins  of  fnr  seals 
or  sea  otters  taken  in  certain  prohibited  waters  is 
prohibited  by  the  Act  of  August  24,  1912,  which 
provides : 

"Sec.  1.  Tliat  no  citizen  of  the  United  States,  nor  person 
owing  duty  of  obedience  to  the  laws  or  the  treaties  of  the  IJnited 
States,  nor  any  of  their  vessels,  nor  any  vessel  of  the  United 
States,  nor  any  }3erson  belonging  to  or  on  board  of  such  vessel 
shall  kill,  capture,  or  pursue,  at  any  time  or  in  any  manner 
whatsoever,  any  fur  seal  in  the  waters  of  the  north  Pacific  Ocean 
north  of  the  thirtieth  parallel  of  north  latitude  and  including 
the  seas  of  Bering,  Kamchatka,  Okhotsk, and  Japan;  nor  shall 
any  such  person  or  vessel  kill,  capture,  or  pursue  sea  otter  in 
any  of  the  waters  mentioned  beyond  the  distance  of  three  miles 
from  the  shore  line  of  the  territory  of  the  United  States." 

"Sec.  4.  That  the  importation  or  bringing  into  territory  of 
the  United  States,  by  any  person  whatsoever,  of  skins  of  fur 
seals  or  sea  otters  taken  in  the  waters  mentioned  in  the  first  sec- 
tion of  this  act,  or  of  skins  identified  as  those  of  the  species 
known  as  Callorhinus  alascanus,  Callorhinus  ursinus,  and  Callo- 
rhinus  kurilensis,  or  belonging  to  the  American,  Russian,  or 
Japanese  herds,  whether  raw,  dressed,  dyed,  or  manufactured, 
except  such  as  have  been  taken  under  the  authority  of  the  re- 
spective parties  to  said  convention,  to  which  the  breeding  grounds 
of  such  herds  belong,  and  have  been  officially  marked  and  certi- 
fied as  having  been  so  taken,  is  hereby  prohibited ;  and  all  such 
articles  imported  or  brought  in  after  this  act  shall  take  effect 
shall  not  be  permitted  to  be  exported,  but  shall  be  seized  and  for- 
feited to  the  United  States."     (T.  D.  34161.) 

Impure  and  Unwholesome  Tea 

Sec.  14.  The  importation  of  impure  and  un- 
wholesome tea  is  prohibited  by  the  Act  of  March  2, 
1897,  entitled: 

"AN  ACT  To  prevent  the  importation  of  impure  and  unwhole- 
some tea. 
*'Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled.  That  from 
and  after  May  first,  eighteen  hundred  and  ninety-seven,  it  shall 
be  unlawful  for  any  person  or  persons  or  corporations  to  import 
or  bring  into  the  United  States  any  merchandise  as  tea  which  is 
inferior  in  purity,  quality,  and  fitness  for  consumption  to  the 


246  IMPORTERS  FIRST  AID 

standards  provided  in  section  three  of  this  act,  and  the  importa- 
tion of  all  such  merchandise  is  liereby  prohibited. 

"Sec.  2.  That  immediately  after  the  passage  of  this  act,  and 
on  or  before  February  fifteenth  of  each  year  thereafter,  the  Sec- 
retary of  the  Treasury  shall  appoint  a  board  to  consist  of  seven 
members,  each  of  whom  shall  be  an  expert  in  teas,  and  who  shall 
prepare  and  submit  to  him  standard  samples  of  tea;  that  the 
persons  so  appointed  shall  be  at  all  times  subject  to  removal  by 
the  said  Secretary,  and  shall  serve  for  the  term  of  one  year ;  that 
vacancies  in  the  said  board  occurring  by  removal,  death,  resig- 
nation, or  any  other  cause  shall  be  forthwith  filled  by  the  Secre- 
tary of  the  Treasury  by  appointment,  such  appointee  to  hold  for 
the  unexpired  term;  that  said  board  shall  appoint  a  presiding 
officer,  who  shall  be  the  medium  of  all  communications  to  or 
from  such  board;  that  each  member  of  said  board  shall  receive 
as  compensation  the  sum  of  fifty  dollars  per  annum,  which,  to- 
gether with  all  necessary  expenses  while  engaged  upon  the  duty 
herein  provided,  shall  be  paid  out  of  the  appropriation  for  'ex- 
penses of  collecting  the  revenue  from  customs.' 

"Sec.  3.  That  the  Secretary  of  the  Treasury,  upon  the  recom- 
mendation of  the  said  board,  shall  fix  and  establish  uniform 
standards  of  purity,  quality,  and  fitness  for  consumption  of  all 
kinds  of  teas  imported  into  the  United  States,  and  shall  procure 
and  deposit  in  the  custom  houses  of  the  ports  of  New  York, 
Chicago,  San  Francisco,  and  such  other  ports  as  he  may  deter- 
mine, duplicate  samples  of  such  standards;  that  said  Secretary 
shall  procure  a  sufficient  number  of  other  duplicate  samples  of 
such  standards  to  supply  the  importers  and  dealers  in  tea  at  all 
ports  desiring  the  same  at  cost.  All  teas,  or  merchandise  de- 
scribed as  tea,  of  inferior  purity,  quality  and  fitness  for  consump- 
tion to  such  standards  shall  be  deemed  within  the  prohibition  of 
the  first  section  hereof. 

"Sec.  4.  That  on  making  entry  at  the  custom  house  of  all 
teas,  or  merchandise  described  as  tea,  imported  into  the  United 
States  the  importer  or  consignee  shall  give  a  bond  to  the  col- 
lector of  the  port  that  such  merchandise  shall  not  be  removed 
from  the  warehouse  until  released  by  the  collector,  after  it  shall 
have  been  duly  examined  with  reference  to  its  purity,  quality, 
and  fitness  for  consumption;  that  for  the  purpose  of  such  exam- 
ination samples  of  each  line  in  every  invoice  of  tea  shall  be  sub- 
mitted by  the  importer  or  consignee  to  the  examiner,  together 
with  the  sworn  statement  of  such  importer  or  consignee  that 
such  samples  represent  the  true  quality  of  each  and  every  part 
of  the  invoice  and  accord  with  the  specifications  therein  con- 
tained; or,  in  the  discretion  of  the  Secretary  of  the  Treasury, 
such  samples  shall  be  obtained  by  the  examiner  and  compared 
by  him  with  the  standards  established  by  this  act;  and  in  cases 
where  said  tea,  or  merchandise  described  as  tea,  is  entered  at 
ports  where  there  is  no  qualified  examiner  as  provided  in  section 


PROHIBITED  IMPORTATIONS  247 

seven,  the  consignee  or  importer  shall  in  the  manner  aforesaid 
furnish  under  oath  a  sample  of  each  line  of  tea  to  the  collector 
or  other  revenue  officer  to  whom  is  committed  the  collection  of 
duties,  and  said  officer  shall  also  draw  or  cause  to  be  drawn 
samples  of  each  line  in  every  invoice  and  shall  forward  the  same 
to  a  duly  qualified  examiner  as  provided  in  section  seven:  Pro- 
vided, however,  That  the  bond  above  required  shall  also  be  con- 
ditioned for  the  payment  of  all  custom  house  charges  which  may 
attach  to  such  merchandise  prior  to  its  being  released  or  de- 
stroyed (as  the  case  may  be),  under  the  provision  of  this  act. 

"Sec.  5.  That  if,  after  an  examination  as  provided  in  section 
four,  the  tea  is  found  by  the  examiner  to  be  equal  in  purity, 
quality,  and  fitness  for  consumption  to  the  standards  herein- 
before provided,  and  no  re-examination  shall  be  demanded  by 
the  collector  as  provided  in  section  six,  a  permit  shall  at  once  be 
granted  to  the  importer  or  consignee  declaring  the  tea  free  from 
the  control  of  the  customs  authorities;  but  if  on  examination 
such  tea,  or  merchandise  described  as  tea,  is  found,  in  the  opinion 
of  the  examiner,  to  be  inferior  in  purity,  quality,  and  fitness 
for  consumption  to  the  said  standards,  the  importer  or  consignee 
shall  be  immediately  notified,  and  the  tea,  or  merchandise  de- 
scribed as  tea,  shall  not  be  released  by  the  custom  house,  unless 
on  a  re-examination  called  for  by  the  importer  or  consignee  the 
finding  of  the  examiner  shall  be  found  to  be  erroneous :  Provided, 
That  should  a  portion  of  the  invoice  be  passed  by  the  examiner, 
a  permit  shall  be  granted  for  that  portion  and  the  remainder 
held  for  further  examination,  as  provided  in  section  six. 

"Sec.  G.  That  in  case  the  collector,  importer,  or  consignee 
shall  protest  against  the  finding  of  the  examiner,  the  matter  in 
dispute  shall  be  referred  for  decision  to  a  board  of  three  United 
States  general  appraisers,  to  be  designated  by  the  Secretary  of 
the  Treasury,  and  if  such  board  shall,  after  due  examination, 
find  the  tea  in  question  to  be  equal  in  purity,  quality,  and  fitness 
for  consumption  to  the  proper  standards,  a  permit  shall  be  issued 
by  the  collector  for  its  release  and  delivery  to  the  importer;  but 
if  upon  such  final  re-examination  by  such  board  the  tea  shall  be 
found  to  be  inferior  in  purity,  quality,  and  fitness  for  consump- 
tion to  the  said  standards,  the  importer  or  consignee  shall  give 
a  bond,  with  security  satisfactory  to  the  collector,  to  export  said 
tea,  or  merchandise  described  as  tea,  out  of  the  limits  of  the 
United  States  within  a  period  of  six  months  after  such  final  re- 
examination ;  and  if  the  same  shall  not  have  been  exported  within 
the  time  specified,  the  collector,  at  the  expiration  of  that  time, 
shall  cause  the  same  to  be  destroyed. 

"Sec.  7.  That  the  examination  herein  provided  for  shall  be 
made  by  a  duly  qualified  examiner  at  a  port  where  standard 
samples  are  established,  and  where  the  merchandise  is  entered 
at  ports  where  there  is  no  qualified  examiner,  the  examination 
shall  be  made  at  that  one  of  said  ports  which  is  nearest  the  port 


248  IMPORTERS  FIRST  AID 

of  entry,  and  that  for  this  purpose  samples  of  the  merchandise, 
obtained  in  the  manner  prescribed  by  section  four  of  this  act, 
shall  be  forwarded  to  the  proper  port  by  the  collector  or  chief 
officer  at  the  port  of  entry;  that  in  all  cases  of  examination  or 
re-examination  of  teas,  or  merchandise  described  as  tea,  by  ex- 
aminers or  boards  of  United  States  general  appraisers  under  the 
provisions  of  this  act,  the  purity,  quality,  and  fitness  for  con- 
sumption of  the  same  shall  be  tested  according  to  the  usages  and 
customs  of  the  tea  trade,  including  the  testing  of  an  infusion  of 
the  same  in  boiling  water,  and,  if  necessary,  chemical  analysis. 

"Sec.  8.  That  in  cases  of  re-examination  of  teas,  or  merchan- 
dise described  as  teas,  by  a  board  of  United  States  general  ap- 
praisers in  pursuance  of  the  provisions  hereof,  samples  of  the  tea, 
or  merchandise  described  as  tea,  in  dispute,  for  transmission  to 
such  board  for  its  decision,  shaH  be  put  up  and  sealed  by  the 
examiner  in  the  presence  of  the  importer  or  consignee  if  he  so 
desires,  and  transmitted  to  such  board,  together  with  a  copy  of 
the  finding  of  the  examiner,  setting  forth  the  cause  of  condemna- 
tion and  the  claim  or  ground  of  the  protest  of  the  importer 
relating  to  the  same,  such  samples  and  the  papers  therewith  to 
be  distinguished  by  such  mark  that  the  same  may  be  identified, 
that  the  decision  of  such  board  shall  be  in  writing,  signed  by 
them,  and  transmitted,  together  with  the  record  and  samples, 
within  three  days  after  the  rendition  thereof,  to  the  collector, 
who  shall  forthwith  furnish  the  examiner  and  the  importer  or 
consignee  with  a  copy  of  said  decision  or  finding.  The  board  of 
United  States  general  appraisers  herein  provided  for  shall  be 
authorized  to  obtain  the  advice,  when  necessary,  of  persons 
skilled  in  the  examination  of  teas,  who  shall  each  receive  for  his 
services  in  any  particular  case  a  compensation  not  exceeding  five 
dollars. 

"Sec.  9.  That  no  imported  teas  which  have  been  rejected  by 
a  customs  examiner  or  by  a  board  of  United  States  general  ap- 
praisers and  exported  under  the  provisions  of  this  act  shall  be 
reimported  into  the  United  States  under  the  penalty  of  forfeiture 
for  a  violation  of  this  prohibition. 

"Sec.  10.  That  the  Secretary  of  the  Treasury  shall  have  the 
power  to  enforce  the  provisions  of  this  act  by  appropriate  regu- 
lations. 

"Sec.  11.  That  teas  actually  on  shipboard  for  shipment  to  the 
United  States  at  the  time  of  the  passage  of  this  act  shall  not  be 
subject  to  the  prohibition  hereof,  but  the  provisions  of  the  Act 
entitled  *An  act  to  prevent  the  importation  of  adulterated  and 
spurious  teas,^  approved  March  second,  eighteen  hundred  and 
eighty-three,  shall  be  applicable  thereto. 

"Sec.  12.  That  the  act  entitled  ^An  act  to  prevent  the  im- 
portation of  adulterated  and  spurious  teas,'  approved  March  sec- 


PEOHIBITED  IMPORTATIONS  249 

ond,  eighteen  hundred  and  eighty-three,  is  hereby  repealed,  such 
repeal  to  take  effect  on  the  date  on  which  this  act  goes  into  effect. 
"Approved,  March  2,  1897." 

Tea  Regulations. — Suitable  regulations  govern- 
ing the  importation  and  inspection  of  tea  under  the 
foregoing  Act  have  been  prescribed  by  the  Secre- 
tary of  the  Treasury.  T.  D.  37925  of  February  25, 
1919. 

Board  of  Tea  Experts. — Acting  under  the  au- 
thority conferred  by  Section  2  of  the  said  Act,  a 
Board  of  Tea  Experts  was  appointed  by  the  Secre- 
tary of  the  Treasury  for  the  year  1918.  T.  D. 
37500  of  February  2,  1918.  This  Board  was  re- 
appointed to  serve  for  the  year  1919. 

Tea  Standards. — Standard  samples  of  tea  have 
been  submitted  by  this  Board  to  the  Secretary  of 
the  Treasury,  and  have  been  adopted  as  the  Tea 
Standards  for  the  year  1919,  Section  19,  Tea  Regu- 
lations 1919,  T.  D.  37925. 

"19.  The  following  are  the  standards  selected  by  the  board  of 
tea  experts,  which  are  hereby  fixed  and  established  as  standards 
under  this  act  for  the  year  1919 : 


1. 

Formosa  Oolong. 

8. 

Japan,  basket  fired. 

2. 

Foochow  Oolong. 

{). 

Japan,  dust. 

15. 

Congou. 

10. 

Scented  Orange  Pekoe 

4. 

India  (used  for  Ceylon). 

(used  for  capers). 

5. 

Gunpowder,  green. 

11. 

Scented  Canton. 

G. 

Young  Hyson,  green. 

12. 

Canton  Oolong. 

7. 

Japan,  pan  fired. 

Spuriously  Stamped  Articles  of  Gold  or  Silver 

Sec  15.  The  importation  of  spuriously  stamped 
articles  of  gold  or  silver  is  prohibited  under  the  Act 
of  June  30,  1906,  entitled: 

"An  Act  forbidding  the  importation,  exportation,  or  carriage 
of  falsely  or  spuriously  stamped  articles  of  gold  or  silver,  or  their 
alloys."     (T.  D.  27434.) 


250  IMPORTERS  FIRST  AID 

Liquors  in  Illegal  Packages 

Sec.  16.  It  is  provided  under  Paragraph  238  of 
the  Act  of  October  3, 1913 : 

"That  any  brandy  or  other  spirituous  or  distilled  liquors  im- 
ported in  any  sized  cask,  bottle,  jug,  or  other  packages,  of  or 
from  any  country,  dependency,  or  province  under  whose  laws 
similar  sized  casks,  bottles,  jugs,  or  other  packages  of  distilled 
spirits,  wine,  or  other  beverage  put  up  or  filled  in  the  United 
States  are  denied  entrance  into  such  country,  dependency,  or 
province,  shall  be  forfeited  to  the  United  States ;  and  any  brandy 
or  other  spirituous  or  distilled  liquor  imported  in  a  cask  of  less 
capacity  than  ten  gallons  from  any  country  shall  be  forfeited  to 
the  United  States." 

Liquors  Not  Properly  Marked 

Sec.  17.  The  importation  of  liquors  not  prop- 
erly marked  is  prohibited  under  Section  240  Fed- 
eral Penal  Code,  Act  March  4,  1909  (Chapter 
XXX,  Section  2). 

Adulter  at  ed  Seeds 

Sec.  18.  The  importation  of  seeds  of  alfalfa, 
barley,  Canadian  bluegrass,  Kentucky  bluegrass, 
awnless  broom  grass,  buckwheat,  clover,  field  corn, 
Kafir  corn,  meadow  fescue,  flax,  millet,  oats,  or- 
chard grass,  rape,  redtop,  rye,  sorghum,  timothy 
and  wheat,  or  jnixtures  of  seeds  containing  any 
such  seeds  as  one  of  the  principal  component  parts, 
which  are  adulterated  or  unfit  for  seeding  pur- 
poses, is  prohibited  under  the  Act  of  August  24, 
1912,  which  also  provides  for  the  sampling  and  ex- 
amination of  such  seeds  by  representatives  of  the 
Department  of  Agriculture. 

Plants  and  Nursery  Stock 

Sec.  19.  To  guard  against  the  introduction  into 
the  United  States  of  plant  diseases,  the  importa- 


PROHIBITED  IMPORTATIONS  251 

tion  of  plants  and  nursery  stock  is  prohibited  un- 
less a  permit  for  the  importation  thereof  has  been 
issued  by  the  Secretary  of  Agriculture.  (Act  of 
August  20,  1912.)  (Act  of  March  4,  1913.)  Cases 
or  other  packages  containing  such  importations 
should  be  plainly  marked  to  indicate  the  nature  and 
quantity  of  the  contents,  the  district  or  locality  and 
country  where  grown,  and  the  name  and  address  of 
the  importer  and  consignee. 

Viruses,  Serums  and   Toxins  for  Treatment  of 
Domestic  Animals 

Sec.  20.  The  importation  of  viruses,  serums  and 
toxins  for  the  treatment  of  domestic  animals  is  pro- 
hibited unless  the  importer  holds  a  permit  from  the 
Department  of  Agriculture  covering  the  specific 
product  under  the  Act  of  March  4, 1913. 

Viruses,  Serums  and  Toxins  for  the  Treatment 

of  Man 

Sec.  21.  The  importation  of  viruses,  serums  and 
toxins  for  the  trea^ent  of  man  is  prohibited  un- 
less propagated  in  an  establishment  duly  licensed 
by  the  Secretary  of  Agriculture  in  conformity  with 
the  Act  of  July  1,  1902. 

Animals 

Sec.  22.  The  Secretary  of  Agriculture  is  au- 
thorized under  the  Act  of  February  2,  1903,  to 
make  such  regulations  and  take  such  measures  as 
he  may  deem  proper  to  prevent  the  introduction  or 
dissemination  of  the  contagion  of  any  contagious, 
infectious  or  communicable  disease  of  animals 
from  a  foreign  country  into  the  United  States. 
Suitable  regulations  have  been  issued  by  the  Bu- 


252  IMPORTERS  FIRST  AID 

reau  of  Animal  Industry  of  the  Department  of 
Agriculture  and  are  published  from  time  to  time. 

Neat  Cattle  and  Hides  of  Neat  Cattle 

Sec.  23.  The  importation  of  neat  cattle  and  the 
hides  of  neat  cattle  is  prohibited  under  Paragraph 
H  of  Section  IV  of  the  Act  of  October  3,  1913, 
which  provides : 

"H.  Subsection  1.  That  the  importation  of  neat  cattle  and 
the  hides  of  neat  cattle  from  any  foreign  country  into  the  United 
States  is  prohibited :  Provided,  That  the  operation  of  this  sec- 
tion shall  be  suspended  as  to  any  foreign  country  or  countries,  or 
any  parts  of  such  country  or  countries,  whenever  the  Secretary 
of  the  Treasury  shall  officially  determine,  and  give  public  notice 
thereof,  that  such  importation  will  not  tend  to  the  introduction 
or  spread  of  contagious  or  infectious  diseases  among  the  cattle 
of  the  United  States;  and  the  Secretary  of  the  Treasury  is 
hereby  authorized  and  empowered,  and  it  shall  be  his  duty,  to 
make  all  necessary  orders  and  regulations  to  carry  this  section 
into  effect,  or  to  suspend  the  same  as  herein  provided,  and  to 
send  copies  thereof  to  the  proper  officers  in  the  United  States 
and  to  such  officers  or  agents  of  the  United  States  in  foreign 
countries  as  he  shall  judge  necessary. 

"H.  Subsection  2.  That  any  person  convicted  of  a  willful 
violation  of  any  of  the  provisions  of  the  preceding  subsection 
shall  be  fined  not  exceeding  $500,  or  imprisoned  not  exceeding 
one  year,  or  both,  in  the  discretion  of  the  court/' 

Joint  Regulations  of  the  Secretary  of  the  Treas- 
ury and  of  the  Secretary  of  Agriculture  carrying 
this  provision  of  law  into  effect  have  been  pub- 
lished under  date  of  December  22,  1917.  (T.  D. 
37451.) 

Meat  and  Meat  Products 

Sec.  24.  The  importation  of  unwholesome  meats 
and  meat  products  is  prohibited  under  Paragraph 
545  of  the  Act  of  October  3,  1913,  which  provides 
for  the  free  entry  of : 

"Meats :  Fresh  beef,  veal,  mutton,  Iamb,  and  pork ;  bacon  and 
hams;  meats  of  all  kinds,  prepared  or  preserved,  not  specially 
provided  for  in  this  section:    Provided,  however.  That  none  of 


PROHIBITED  IMPORTATIONS  253 

the  foregoing  meats  shall  be  admitted  into  the  United  States 
unless  the  same  is  healthful,  wholesome  and  tit  for  human  food 
and  contains  no  dye,  cliemieal,  preservative,  or  ingredient  which 
renders  the  same  unliealthful,  unwholesome  or  unfit  for  human 
food,  and  unless  the  same  also  complies  with  tlie  rules  and  regu- 
lations made  by  the  Secretary  of  Agriculture,  and  that,  after 
entry  into  the  United  States  in  compliance  with  said  rules  and 
regulations,  said  imported  meats  shall  be  deemed  and  treated  as 
domestic  meats  within  tlie  meaning  of  and  shall  be  subject  to  the 
provisions  of  the  Act  of  June  thirtieth,  nineteen  hundred  and 
six  (Thirty-fourth  Statutes  at  Large,  page  six  hundred  and 
seventy-four),  commonly  called  the  Meat  Inspection  Amend- 
ment, and  the  Act  of  June  thirtieth,  nineteen  hundred  and  six 
(Thirty-fourtli  Statutes  at  Large,  page  seven  hundred  and  sixty- 
eight),  commonly  called  the  Food  and  Drugs  Act,  and  that  the 
Secretary  of  Agriculture  be  and  hereby  is  authorized  to  make 
rules  and  regulations  to  carry  out  the  purposes  of  this  paragraph, 
and  that  in  such  rules  and  regulations  the  Secretary  of  Agricul- 
ture may  prescribe  the  terms  and  conditions  for  the  destruction 
for  food  purposes  of  all  such  meats  offered  for  entry  and  refused 
admission  into  the  United  States  unless  the  same  be  exported  by 
the  consignee  within  the  time  fixed  tlierefor  in  such  rules  and 
regulations. 

Suitable  regulations  have  been  prepared  by  the 
Department  of  Agriculture.  (Articles  478-483, 
Customs  Regulations,  1915.) 

Cigars  in  Illegal  Packages 

Sec.  25.  The  importation  of  cigars  in  quantities 
of  less  than  three  thousand  in  a  single  package  is 
prohibited  under  Section  2804  of  the  Revised  Stat- 
utes, which  provides  that: 

"Sec.  2804.  As  amended  by  section  twenty-six,  Act  August 
twenty-eight,  eighteen  hundred  and  ninety-four,  so  as  to  read, 
No  cigars  shall  be  imported  unless  the  same  are  packed  in  boxes 
of  not  more  than  five  hundred  cigars  in  each  box ;  and  no  entry 
of  any  imported  cigars  shall  be  allowed  of  less  quantity  than 
three  thousand  in  a  single  package;  and  all  cigars  on  importa- 
tion shall  be  placed  in  public  store  or  bonded  warehouse,  and 
shall  not  be  removed  therefrom  until  the  same  shall  have  been 
inspected  and  a  stamp  affixed  to  each  box  indicating  such  inspec- 
tion, and  also  a  serial  number  to  be  recorded  in  the  custom  house. 
And  the  Secretary  of  the  Treasury  is  hereby  authorized  to  pro- 


254  IMPORTERS  FIRST  AID 

vide  the  requisite  stamps,  and  to  make  all  necessary  regulations 
for  carrying  the  above  provisions  of  law  into  effect/' 

The  single  package  has  reference  to  the  outer 
packing  case.  The  packing  of  cigars  in  individual 
packages  is  otherwise  provided  for  under  Section 
3402  of  the  Revised  Statutes  and  Section  32  of  the 
Act  of  August  5,  1909,  amending  Section  3392  of 
the  Revised  Statutes  as  follows : 

"Sec.  3402.  All  cigars  imported  from  foreign  countries  shall 
pay,  IN  ADDITION  to  the  import  duties  imposed  thereon,  the  tax 
prescribed  by  law  for  cigars  manufactured  in  the  United  States, 
and  shall  have  the  same  stamps  affixed.  The  stamps  shall  be 
affixed  and  canceled  by  the  owner  or  importer  of  the  cigars  while 
they  are  in  the  custody  of  the  proper  custom  house  officers,  and 
the  cigars  shall  not  pass  out  of  the  custody  of  such  officers  until 
the  stamps  have  been  affixed  and  canceled,  but  shall  be  put  up 
in  boxes  containing  quantities  as  prescribed  in  this  chapter  for 
cigars  manufactured  in  the  United  States,  before  the  stamps 
are  affixed.  And  the  owner  or  importer  of  such  cigars  shall  be 
liable  to  all  the  penal  provisions  of  this  Title  prescribed  for 
manufacture  of  cigars  manufactured  in  the  United  States. 
Whenever  it  is  necessary  to  take  any  cigars  so  imported  to  any 
place  other  than  the  public  stores  of  the  United  States,  for  the 
purpose  of  affixing  and  canceling  such  stamps,  the  collector  of 
customs  of  the  port  where  such  cigars  are  entered  shall  designate 
a  bonded  warehouse  to  which  they  shall  be  taken,  under  the  con- 
trol of  such  customs  officer  as  such  collector  may  direct.  And 
every  officer  of  customs  who  permits  any  such  cigars  to  pass  out 
of  his  custody  or  control,  without  compliance  by  the  owner  or 
importer  thereof  with  the  provisions  of  this  section  relating 
thereto,  shall  be  deemed  guilty  of  a  misdemeanor,  and  shall  be 
fined  not  less  than  one  thousand  dollars  nor  more  than  five  thou- 
sand dollars,  and  imprisoned  not  less  than  six  months  nor  more 
than  three  years.'' 

Section  32,  Act  of  August  5,  1909: 

"All  cigars  weighing  more  than  three  pounds  per  thousand 
shall  be  packed  in  boxes  not  before  used  for  that  purpose  con- 
taining, respectively,  five,  ten,  twelve,  thirteen,  twenty-five,  fifty, 
one  hundred,  two  hundred,  two  hundred  and  fifty,  or  five  hun- 
dred cigars  each;  and  every  person  who  sells,  or  offers  for  sale, 
or  delivers,  or  offers  to  deliver,  any  cigars  in  any  other  form  than 
in  new  boxes  as  above  described,  or  who  packs  in  any  box  any 
cigars  in  excess  of  or  less  than  the  number  provided  by  law  to 
be  put  in  each  box,  respectively,  or  who  falsely  brands  any  box, 


PEOHIBITED  IMPORTATIONS  255 

or  affixes  a  stamp  on  any  box  denoting  a  less  amount  of  tax  than 
that  required  by  law,  shall  be  fined  for  each  offense  not  more 
than  one  thousand  dollars,  and  be  imprisoned  not  more  than 
two  years:  Provided,  That  nothing  in  this  section  shall  be  con- 
strued as  preventing  the  sale  of  cigars  at  retail  by  retail  dealers 
from  boxes  packed,  stamped,  and  branded  in  the  manner  pre- 
scribed by  law:  And  provided  further.  That  every  manufacturer 
of  cigarettes  shall  put  up  all  the  cigarettes  that  he  manufactures 
or  has  manufactured  for  him  and  sells  or  removes  for  consump- 
tion or  use,  in  packages  or  parcels  containing  five,  eight,  ten, 
fifteen,  twenty,  fifty,  or  one  hundred  cigarettes  each,  and  shall 
securely  affix  to  each  of  said  packages  or  parcels  a  suitable  stamp 
denoting  the  tax  thereon,  and  shall  properly  cancel  the  same 
prior  to  such  sale  or  removal  for  consumption  or  use,  under  such 
regulations  as  the  Commissioner  of  Internal  Revenue  shall  pre- 
scribe; and  all  cigarettes  imported  from  a  foreign  country  shall 
be  packed,  stamped,  and  the  stamps  canceled  in  like  manner,  in 
addition  to  the  import  stamp  indicating  inspection  of  the  custom 
house  before  they  are  withdrawn  therefrom/' 

IMPORTATIONS      PROHIBITED      UNDER 
WAR-TIME  LEGISLATION 

Distilled  Spirits 

Sec.  26.  The  Tariff  Act  of  October  3,  1913, 
which  is  still  operative,  except  in  so  far  as  it  may 
have  been  affected  by  subsequent  legislation  as  to 
particular  items,  provides  for  the  assessment  of 
certain  fixed  duties  on  the  importation  of  distilled 
spirits  from  foreign  countries.  (Schedule  H, 
Paragraphs  237-249,  inclusive.) 

Thus  it  is.  provided  under  Section  15  of  the 
' '  Food  Control  Act ' '  of  August  10,  1917 :      • 

"That  from  and  after  thirty  days  from  the  date  of  the  approval 
of  this  Act  ....  nor  shall  there  be  imported  into  the  United 
States  any  distilled  spirits." 

It  is  also  provided  by  Section  24  of  the  **Food 
Control  Act"  of  August  10,  1917: 

"That  the  provisions  of  this  Act  shall  cease  to  be  in  effect 
when  the  existing  state  of  war  between  the  United  States  and 
Germany  shall  have  terminated,  and  the  fact  and  date  of  such 


256      -  IMPOETERS  FIRST  AID 

termination  shall  be  ascertained  and  proclaimed  by  the  Presi- 
dent: .  .  .  ." 

It  will  thus  be  observed  that  under  the  striet  pro- 
visions of  the  foregoing  Sections  15  and  24  of  the 
Act  of  August  10,  1917,  the  importation  of  ^*  dis- 
tilled spirits"  is  absoluteh^  prohibited  for  any  pur- 
pose on  and  after  September  10,  1917,  and  until 
such  date  as  the  President  shall  officially  ascertain 
and  proclaim  the  war  to  be  terminated.  (T.  D. 
37315.) 

An  exception  is,  however,  made  as  to  ''distilled 
spirits"  shipped  from  any  foreign  country  to  the 
United  States  prior  to  September  1,  1917,  it  being 
provided  by  the  Joint  Resolution  of  Congress,  ap- 
proved October  6,  1917 : 

"That  the  Secretary  of  the  Treasury  be,  and  he  is  hereby,  au- 
thorized and  directed  to  permit  the  entry  of  distilled  spirits 
shipped  from  any  foreign  country  to  the  United  States  prior  to 
September  first,  nineteen  hundred  and  seventeen,  into  bonded 
warehouses  of  the  United  States,  under  bond  to  be  given  by  the 
importer  of  such  distilled  spirits,  conditioned  for  the  export  of 
such  goods  to  some  foreign  country  within  the  period  of  one  year 
from  and  after  the  entry  thereof  into  the  United  States.'^  (T.  D. 
37400. ) 

A  further  exception  as  to  the  importation  of  dis- 
tilled spirits  is  made  by  Section  301  of  the  War 
Revenue  Act  of  October  3,  1917,  which  provides : 

"That  HO  distilled  spirits  produced  after  the  passage  of  this 
Act  shall  be  imported  into  the  United  States  from  any  foreign 
country  or  from  the  West  Indian  Islands  recently  acquired  from 
Denmark  (unless  produced  from  products  the  growth  of  sucli 
islands,  and  not  then  into  any  State  or  Territory  or  District  of 
the  United  States  in  which  the  manufacture  or  sale  of  intoxi- 
cating liquors  is  prohibited),  or  from  Porto  Rico  or  the  Philip- 
pine Islands.  Under  such  rules,  regulations,  and  bonds  as  the 
Secretary  of  the  Treasury  may  prescribe,  the  provisions  of  this 
section  shall  not  apply  to  distilled  spirits  imported  for  other 
than  (1)  beverage  purposes  or  (2)  use  in  the  manufacture  or 
production  of  any  article  used  or  intended  for  use  as  a  beverage." 


PEOHIBITED  IMPORTATIONS  257 

In  interpreting  the  provisions  of  Section  301  of 
the  said  Act  of  October  3,  1917,  the  Attorney-Gen- 
eral in  an  opinion  rendered  November  3,  1917. 
holds  that : 

(1)  ''Distilled  spirits  produced  before  the  passage  of  the  War 
Ke venue  Act  may  not  be  imported  for  beverage  purposes." 

(2)  ''Distilled  spirits  produced  before  the  passage  of  the  War 
Revenue  Act  may  not  be  imported  for  any  purpose." 

(3)  "Distilled  spirits  produced  after  the  passage  of  the  War 
Revenue  Act  may  be  imported  for  other  than  beverage  purposes 
under  such  rules,  regulations,  and  bonds  as  the  Secretary  of  the 
Treasury  may  prescribe." 

(4)  "Distilled  spirits  produced  in  the  West  Indian  Islands 
recently  acquired  from  Denmark,  if  produced  from  products  the 
growth  of  those  islands  and  produced  after  the  passage  of  the 
War  Revenue  Act,  may  be  imported  for  any  purpose,  but  if  pro- 
duced before  the  passage  of  the  War  Revenue  Act,  their  importa- 
tion for  any  purposes  is  prohibited."     (T.  D.  37401.) 

As  to  what  constitutes  an  importation  of  distilled 
spirits  for  beverage  }/urposes  within  the  prohibi- 
tion of  the  foregoing  statutes  it  has  been  held  by  the 
Treasury  Department  under  date  of  January  19, 
1918  (T.D.  37482),  that: 

"Said  prohibition  will  also  exclude  from  entry,  and  collectors 
will  therefore  refuse  entry  to  the  following  for  use  as  beverages: 
Cordials,  liqueurs,  bitters,  and  other  compounds  containing  dis- 
tilled spirits  by  volume  of  one-half  of  one  per  cent,  or  more, 
whether  produced  by  rectification,  fortification  or  otherwise.  It 
will  also  exclude  wines  containing  distilled  spirits  used  in  forti- 
fication, and  as  wines  do  not  ordinarily  contain  more  than  14 
per  cent,  of  alcohol  it  will  be  assumed  that  wines  containinc: 
15  per  cent,  or  more  of  alcohol  by  volume  contain  distilled 
spirits  added  for  the  purposes  of  fortification  or  preservation. 
When  wines,  such  as  sherries  and  sake,  contain  more  than  15 
per  cent,  of  alcohol  by  volume,  and  no  distilled  spirits  have  been 
added  for  fortification,  supporting  evidence  should  be  furnished 
by  the  importer  for  the  establishment  of  the  facts  in  the  prem- 
ises." 

This  ruling  of  the  Treasury  Department  (T.  D. 
37482)  was  subsequently  modified  by  the  ruling  of 
March  14, 1918  (T.  D.  37552),  following  an  opinion 
of  the  Attorney-General  that  wines,  including  ver- 

10 


258  IMPORTERS  FIRST  AID 

muth  and  ginger  cordial,  though  fortified  with  dis- 
tilled spirits,  if  they  do  not  contain  more  than  24 
per  cent,  of  absohite  alcohol  by  volume,  are  not  pro- 
hibited importations  under  Section  15  of  the  Act  of 
August  10,  1917,  and  Section  301  of  the  Act  of  Oc- 
tober 3, 1917,  f urthemiore  that : 

"The  prohibition  of  the  two  Acts,  therefore,  is  confined  to 
distilled  spirits  and  does  not  apply  to  fermented  liquors  such  as 
wines." 

Distilled,  Malt,  Vinous  or  Other  Intoxicating 
Liquors 

The  importation  of  distilled,  malt,  vinous  or 
other  intoxicating  liquors  is  prohibited  after  No- 
vember 21,  1918,  under  the  Act  of  November  21, 
1918,  which  provides  that : 

"After  the  approval  of  this  Act,  no  distilled,  malt,  vinous,  or 
other  intoxicating  liquors  shall  be  imported  into  the  United 
States  during  the  continuance  of  the  present  war  and  period  of 
demobilization:  Provided,  That  this  provision  against  importa- 
tion shall  not  apply  to  shipments  en  route  to  the  United  States 
at  the  time  of  the  passage  of  this  act." 

It  is  also  provided  by  said  Act  of  November  21, 
1918: 

"That  after  June  30,  1919,  until  the  conclusion  of  the  present 
war  and  thereafter  until  the  termination  of  demobilization,  the 
date  of  which  shall  be  determined  and  proclaimed  by  the  Presi- 
dent of  the  United  States,  ....  it  shall  be  unlawful  to  sell  for 
beverage  purposes  any  distilled  spirits,  and  during  said  time  no 
distilled  spirits  held  in  bond  shall  be  removed  therefrom  for  bev- 
erage purposes  except  for  export." 

It  is  also  provided  by  said  Act  of  November  21, 
1918,  that: 

"After  June  30,  1919,  until  the  conclusion  of  the  present  war 
and  thereafter  until  the  termination  of  demobilization,  the  date 
of  which  shall  be  determined  and  proclaimed  by  the  President  of 
the  United  States,  no  beer,  wine,  or  other  intoxicating  malt  or 
vinous  liquor  shall   be  sold   for  beverage   purposes  except  for 


PROHIBITED  IMPORTATIONS  259 

export.  The  Commissioner  of  Internal  Revenue  is  hereby  au- 
thorized and  directed  to  prescribe  rules  and  regulations,  subject 
to  the  approval  of  the  Secretary  of  the  Treasury,  in  regard 
to  ...  .  the  removal  of  distilled  spirits  held  in  bond  after  June 
.30,  1919,  until  the  act  shall  cease  to  operate,  for  other  than  bev- 
erage purposes ;  also  in  regard  to  the  ....  distribution  of  tvine 
for  sacramental,  medicinal,  or  other  than  beverage  purposes.*' 

Malt  Liquor 

Under  T.  D.  37457,  of  December  26,  1917,  pub- 
lishing a  Proclamation  by  the  President  under  the 
authority  conferred  by  Section  15  of  the  Food  Con- 
trol Act  of  August  10,  1917,  it  is  provided  that : 

"No  license  is  required  for  the  importation  of  ale  and  porter. 
With  respect  to  all  other  malt  liquor  a  general  license  is  hereby 
granted  for  their  importation  when  not  containing  more  than 
2.75  per  cent,  of  alcohol  by  weight.  Entry  will  not  be  permitted 
of  any  malt  liquor  other  than  ale  or  porter  containing  more  than 
2.75  per  cent,  of  alcohol  by  weight.  These  regulations  are 
effective  on  and  after  January  1,  1918." 

Under  a  subsequent  Proclamation  of  the  Presi- 
dent, also  issued  under  Section  15  of  the  Food  Con- 
trol Act  of  August  10, 1917,  it  is  provided  that : 

"No  person  shall  import  any  malt  liquor  for  beverage  purposes 
on  and  after  December  1,  1918."    (T.  D.  37809.) 

Distilled  Spirits 

The  War  Revenue  Act  of  February  24, 1919,  Sec- 
tion 601,  provides : 

"That  no  distilled  spirits  produced  after  October  3,  1917,  shall 
be  imported  into  the  United  States  from  any  foreign  country, 
or  from  the  Virgin  Islands  (unless  produced  from  products  the 
growth  of  such  islands,  and  not  then  into  any  State  of  Territory 
or  District  of  the  United  States  in  which  the  manufacture  or 
sale  of  intoxicating  liquors  is  prohibited,  or  from  Porto  Rico,  or 
the  Philippine  Islands.  Under  such  rules,  regulations,  and 
bonds  as  the  Secretary  may  prescribe,  the  provisions  of  this  sec- 
tion shall  not  apply  to  distilled  spirits  imported  for  other  than 
(1)  beverage  purposes  or  (2)  use  in  the  manufacture  or  produc- 
tion of  any  article  not  intended  for  use  as  a  beverage." 


260  IMPORTERS  FIRST  AID 

This  is  a  re-enactment  of  Section  301  of  the  War 
Revenue  Act  of  October  3, 1917,  which  was  repealed 
by  implication  by  the  Act  of  November  21,  1918, 
and  operates  so  as  to  grant  an  exception  in  favor  of 
distilled  spirits  produced  from  products  the  growth 
of  the  Virgin  Islands  produced  after  October  3, 
1917,  which  may  be  imported  into  any  State  or  Dis- 
trict of  the  United  States  in  which  the  manufacture 
or  sale  of  intoxicating  liquor  is  not  prohibited  until 
June  30,  1919. 

Constitutional  Amendment 

Under  Section  I  of  the  Constitutional  Amend- 
ment, ratified  January  16,  1919,  it  is  provided  that : 

"After  one  year  from  the  ratification  of  this  article  the  manu- 
facture, sale,  or  transportation  of  intoxicating  liquors  within,  the 
importation  thereof  into,  or  the  exportation  thereof  from  the 
United  States  and  all  territory  subject  to  the  jurisdiction  thereof 
for  beverage  purposes  is  hereby  prohibited." 

This  Constitutional  Amendment  therefore  be- 
comes operative  January  16,  1920. 


CHAPTER    XLII 
UNFAIR  COMPETITION 

Dumping 

Sec.  1.  It  is  provided  under  Title  VIII,  Sec- 
tions 800  and  801,  of  the  Act  approved  September 
8,  1916: 

"Sec.  800.  That  when  used  in  this  title  the  term  'person'  in- 
cludes partnerships,  corporations,  and  associations. 

"Sec.  801.  That  it  shall  be  unlawful  for  any  person  import- 
ing or  assisting  in  importing  any  articles  from  any  foreign 
country  into  the  United  States,  commonly  and  systematically  i\i 
import,  sell  or  cause  to  be  imported  or  sold  such  articles  within 
the  United  States  at  a  price  substantially  less  than  the  actual 
market  value  or  wholesale  price  of  such  articles,  at  the  time  of 
exportation  to  the  United  States,  in  the  principal  markets  of  the 
country  of  their  production,  or  of  other  foreign  countries  to 
which  they  are  commonly  exported,  after  adding  to  such  market 
value  or  wholesale  price,  freight,  duty,  and  other  charges  and 
expenses  necessarily  incident  to  the  importation  and  sale  thereof 
in  the  United  States:  Provided,  That  such  act  or  acts  be  done 
with  the  intent  of  destroying  or  injuring  an  industry  in  the 
United  States,  or  of  preventing  tlie  establishment  of  an  industry 
in  the  United  States,  or  of  restraining  or  monopolizing  any  part 
of  trade  and  commerce  in  such  articles  in  the  United  States. 

"Any  person  who  violates  or  combines  or  conspires  with  any 
other  person  to  violate  this  section  is  guilty  of  a  misdemeanor, 
and,  on  conviction  thereof,  shall  be  punished  by  a  fine  not  exceed- 
ing $5000,  or  imprisonment  not  exceeding  one  year,  or  both,  in 
the  discretion  of  the  court. 

"Any  person  injured  in  his  business  or  property  by  reason  of 
any  violation  of,  or  combination  or  conspiracy  to  violate,  this 
section,  may  sue  therefor  in  the  district  court  of  the  United 
States  for  the  district  in  which  the  defendant  resides  or  is  found 
or  has  an  agent,  without  respect  to  the  amount  in  controversy, 
and  shall  recover  threefold  the  damages  sustained,  and  the  cose 
of  the  suit,  including  a  reasonable  attorney's  fee. 

"The  foregoing  provisions  shall  not  be  construed  to  deprive 
the  proper  State  courts  of  jurisdiction  in  actions  for  damages 
thereunder.'' 

2G1 


262  IMPORTERS  FIRST  AID 

This  is  comparatively  recent  legislation,  and  as 
yet  has  not  received  the  interpretation  of  the  courts. 
It  is  provided,  however,  under  Section  704  of  Title 
VII  of  the  Act  approved  September  8,  1916,  cre- 
ating a  Tariff  Commission : 

"That  the  commission  shall  have  power  to  investigate  the  tariff 
relations  between  the  United  States  and  foreign  countries,  com- 
mercial treaties,  preferential  provisions,  economic  alliances,  the 
effect  of  export  bounties  and  preferential  transportation  rates, 
the  volume  of  importations  compared  with  domestic  production 
and  consumption,  and  conditions,  causes,  and  effects  relating  to 
competition  of  foreign  industries  with  those  of  the  United  States, 
including  dumping  and  cost  of  production/' 

By  reference  to  said  Section  801  it  will  be  ob- 
served that  the  statute  is  addressed  to  the  ^*  person 
importing  or  assisting  in  importing,"  and  that  it 
provides  certain  penalties  for  violation  of  its  pro- 
visions. To  that  extent  it  may  therefore  be  consid- 
ered as  supplemental  to  the  provisions  of  Para- 
graph G  of  Section  III  of  the  Act  of  October  3, 
1913  (Chapter  XXV,  Section  3). 

There  is,  however,  this  distinction  to  be  drawn 
between  Section  801,  referred  to,  and  Paragraph 
G  of  Section  III  of  the  Act  of  October  3,  1913,  in: 

"That  such  act  or  acts  be  done  with  the  intent  of  destroying 
or  injuring  an  industry  in  the  United  States,  or  of  preventing 
the  establishment  of  an  industry  in  the  United  States,  or  of  re- 
straining or  monopolizing  any  part  of  trade  and  commerce  in 
such  articles  in  the  United  States.'^ 

As  the  dumping  of  foreign  articles  Avithin  the 
United  States  at  a  price  substantially  less  than  the 
actual  market  value  or  wholesale  price  of  such  arti- 
cles, at  the  time  of  exportation  to  the  United  States. 
in  the  principal  markets  of  the  country  of  their 
production,  necessarily  presupposes  an  undervalu- 
ation, it  follows  that  the  merchandise  so  under- 
valued becomes  liable  to  additional  duties  and  the 


UNFAIR  COMPETITION  263 

possible  seizure  and  forfeiture  provided  for  under 
Paragraph  I  of  Section  III  of  the  Act  of  October  3, 
1913  (Chapter  XXV,  Section  1). 

Restrictions  as  to  Sale  or  Use  of  Imported 
Merchandise 

Sec,  2.  As  to  placing  restrictions  on  the  sale  or 
use  of  articles  imported  into  the  United  States,  Sec- 
tions 802  and  803  of  Title  VII  of  the  Act  approved 
September  8,  1916,  provide : 

"Sec.  802.  That  if  any  article  produced  in  a  foreign  country 
is  imported  into  the  United  States  under  any  agreement,  under- 
standing, or  condition  that  the  importer  tliereof  or  any  other 
person  in  the  United  States  shall  not  use,  purchase,  or  deal  in, 
or  shall  be  restricted  in  his  using,  purchasing,  or  dealing  in,  the 
articles  of  any  other  person,  there  shall  be  levied,  collected,  and 
paid  thereon,  in  addition  to  the  duty  otherwise  imposed  by  law, 
a  special  duty  equal  to  double  the  amount  of  such  duty:  Pro- 
vided, That  the  above  shall  not  be  interpreted  to  prevent  the 
establishing  in  this  country  on  the  part  of  a  foreign  producer 
of  an  exclusive  agency  for  the  sale  in  the  United  States  of  the 
products  of  said  foreign  producer  or  merchant,  nor  to  prevent 
such  exclusive  agent  from  agreeing  not  to  use,  purchase,  or  deal 
in  the  article  of  any  other  person,  but  this  proviso  shall  not  be 
construed  to  exempt  from  the  provisions  of  this  section  any 
article  imported  by  such  exclusive  agent  if  such  agent  is  required 
by  the  foreign  producer  or  if  it  is  agreed  between  such  agent  and 
such  foreign  producer  that  any  agreement,  understanding  or 
condition  set  out  in  this  section  shall  be  imposed  by  such  agent 
upon  the  sale  or  other  disposition  of  such  article  to  any  person 
in  the  United  States. 

"Sec.  803.  That  the  Secretary  of  the  Treasury  shall  make 
such  rules  and  regulations  as  are  necessary  for  the  carrying  out 
of  the  provisions  of  section  eight  hundred  and  two/' 


CHAPTER    XLIII 
EETALIATORY  LEGISLATION 

Unjust  Discrimination 

Sec.  1.  In  cases  of  unjust  discrimination  against 
the  commerce  of  the  United  States,  it  is  provided 
by  Sections  804,  805  and  806  of  Title  VIII  of  the 
Act  approved  September  8,  1916: 

"Sec.  804.  That  whenever  any  country,  dependency,  or  col- 
ony shall  prohibit  the  importation  of  any  article  the  product  of 
the  soil  or  industry  of  the  United  States  and  not  injurious  to 
health  or  morals,  the  President  shall  have  power  to  prohibit, 
during  the  period  such  prohibition  is  in  force,  the  importation 
into  the  United  States  of  similar  articles,  or  in  case  the  United 
States  does  not  import  similar  articles  from  that  country,  then 
other  articles,  the  products  of  such  country,  dependency,  or 
colony. 

"And  the  Secretary  of  the  Treasury,  with  the  approval  of  the 
President,  shall  make  such  rules  and  regulations  as  are  necessary 
for  the  execution  of  the  provisions  of  this  section. 

"Sec.  805.  That  whenever  during  the  existence  of  a  war  in 
which  the  United  States  is  not  engaged,  the  President  shall  be 
satisfied  that  there  is  reasonable  ground  to  believe  that  under 
the  laws,  regulations,  or  practices  of  any  country,  colony,  or  de- 
pendency contrary  to  the  law  and  practice  of  nations,  the  im- 
portation into  their  own  or  any  other  country,  dependency,  or 
colony  of  any  article  the  product  of  the  soil  or  industry  of  the 
United  States  and  not  injurious  to  health  or  morals  is  prevented 
or  restricted,  the  President  is  authorized  and  empowered  to  pro- 
hibit or  restrict  during  the  period  such  prohibition  or  restriction 
is  in  force,  the  importation  into  the  United  States  of  similar  or 
other  articles,  products  of  such  country,  dependency,  or  colony 
as  in  his  opinion  the  public  interest  may  require;  and  in  such 
case  he  shall  make  proclamation  stating  the  article  or  articles 
which  are  prohibited  from  importation  into  the  United  States; 
and  any  person  or  persons  who  shall  import,  or  attempt  or  con- 
spire to  import,  or  be  concerned  in  importing,  such  article  or 
articles,  into  the  United  States  contrary  to  the  prohibition  in 
such  proclamation,  shall  be  liable  to  a  fine  of  not  less  than  $2000 
nor  more  than  $50,000,  or  to  imprisonment  not  to  exceed  two 

264 


EETALIATORY  LEGISLATION  265 

years,  or  both,  in  the  discretion  of  the  court.  The  President  may 
change,  modify,  revoke,  or  renew  such  proclamation  in  his  dis- 
cretion. 

"Sec.  806.  That  whenever,  during  the  existence  of  a  war  in 
which  the  United  States  is  not  engaged,  the  President  shall  be 
satisfied  that  there  is  reasonable  ground  to  believe  that  any  ves- 
sel, American  or  foreign,  is,  on  account  of  the  laws,  regulations, 
or  practices  of  a  belligerent  Government,  making  or  giving  any 
undue  or  unreasonable  preference  or  advantage  in  any  respect 
whatsoever  to  any  particular  person,  company,  firm,  or  corpora- 
tion, or  any  particular  description  of  traffic  in  the  United  States 
or  its  possessions  or  to  any  citizen  of  the  United  States  residing 
in  neutral  countries  abroad,  or  is  subjecting  any  particular  per- 
son, company,  firm,  or  corporation  or  any  particular  description 
of  traffic  in  the  United  States  or  its  possessions,  or  any  citizen 
of  the  United  States  residing  in  neutral  countries  abroad  to  any 
undue  or  unreasonable  prejudice,  disadvantage,  injury,  or  dis- 
crimination in  regard  to  accepting,  receiving,  transporting,  or 
delivering,  or  refusing  to  accept,  receive,  transfer,  or  deliver  any 
cargo,  freight  or  passengers,  or  in  any  other  respect  whatsoever, 
he  is  hereby  authorized  and  empowered  to  direct  the  detention 
of  such  vessels  by  withholding  clearance  or  by  formal  notice  for- 
bidding departure,  and  to  revoke,  modify,  or  renew  any  such 
direction. 

"That  whenever,  during  the  existence  of  a  war  in  which  the 
United  States  is  not  engaged,  the  President  shall  be  satisfied 
that  there  is  reasonable  ground  to  believe  that  under  the  laws, 
regulations,  or  practices  of  any  belligerent  country  or  Govern- 
ment, American  ships  or  American  citizens  are  not  accorded  any 
of  the  facilities  of  commerce  which  the  vessels  or  citizens  of  that 
belligerent  country  enjoy  in  the  United  States  or  its  possessions, 
or  are  not  accorded  by  such  belligerent  equal  privileges  or  facili- 
ties of  trade  with  vessels  or  citizens  of  any  nationality  other  than 
that  of  such  belligerent,  the  President  is  hereby  authorized  and 
empowered  to  withhold  clearance  from  one  or  more  vessels  of 
such  belligerent  country  until  such  belligerent  shall  restore  to 
such  American  vessels  and  American  citizens  reciprocal  liberty 
of  commerce  and  equal  facilities  of  trade ;  or  the  President  may 
direct  that  similar  privileges  and  facilities,  if  any,  enjoyed  by 
vessels  or  citizens  of  such  belligerent  in  the  United  States  or  its 
possessions  be  refused  to  vessels  or  citizens  of  such  belligerent; 
and  in  such  case  he  shall  make  proclamation  of  his  direction, 
stating  the  facilities  and  privileges  which  shall  be  refused,  and 
the  belligerent  to  whose  vessels  or  citizens  they  are  to  be  refused, 
and  thereafter  the  furnishing  of  such  prohibited  privileges  and 
facilities  to  any  vessel  or  citizen  of  the  belligerent  named  in  such 
proclamation  shall  be  unlawful;  and  he  may  change,  modify, 
revoke,  or  renew  such  proclamation;  and  any  person  or  persons 
who  shall  furnish  or  attempt  to  conspire  to  furnish  or  be  con- 


266  IMPOETERS  FIRST  AID 

cerned  in  furnishing  or  in  the  concealment  of  furnishing  facili- 
ties or  privileges  to  ships  or  persons  contrary  to  the  prohibition 
in  such  proclamation  shall  be  liable  to  a  fine  of  not  less  than 
$2000  nor  more  than  $50,000,  or  to  imprisonment  not  to  exceed 
two  years,  or  both,  in  the  discretion  of  the  court. 

"In  case  any  vessel  which  is  detained  by  virtue  of  this  Act 
shall  depart  or  attempt  to  depart  from  the  jurisdiction  of  the 
United  States  without  clearance  or  other  lawful  authority,  the 
owner  or  master  or  person  or  persons  having  charge  or  command 
of  such  vessel  shall  be  severally  liable  to  a  fine  of  not  less  than 
$2000  nor  more  than  $10,000,  or  to  imprisonment  not  to  exceed 
two  years,  or  both,  and  in  addition  such  vessel  shall  be  forfeited 
to  the  United  States. 

"That  the  President  of  the  United  States  is  hereby  authorized 
and  empowered  to  employ  such  part  of  the  land  or  naval  forces 
of  the  United  States  as  shall  be  necessary  to  carry  out  the  pur- 
poses of  thic  Act." 


CHAPTER   XLIV 

TARIFF  COMMISSION 

Statutory  Provision 

Sec.  1.  Under  Title  VII  of  the  Act  approved 
September  8, 1916,  creating  the  Tariff  Commission, 
it  is  pro^'ided : 

"Sec.  700.  That  a  commission  is  hereby  created  and  estab- 
lished, to  be  known  as  the  United  States  Tariff  Commission 
(hereinafter  in  this  title  referred  to  as  the  commission),  which 
shall  be  composed  of  six  members,  who  shall  be  appointed  by 
the  President,  by  and  with  the  advice  and  consent  of  the  Senate, 
not  more  than  three  of  whom  shall  be  members  of  the  same 
political  party.  In  making  said  appointments  members  of  dif- 
ferent political  parties  shall  alternate  as  nearly  as  may  be  prac- 
ticable. The  first  members  appointed  shall  continue  in  office  for 
terms  of  two,  four,  six,  eight,  ten,  and  twelve  years,  respectively, 
from  the  date  of  the  passage  of  this  Act,  the  term  of  each  to  be 
designated  by  the  President,  but  their  successors  shall  be  ap- 
pointed for  terms  of  twelve  years,  except  that  any  person  chosen 
to  fill  a  vacancy  shall  be  appointed  only  for  the  unexpired  term 
of  the  member  whom  he  shall  succeed.  The  President  shall 
designate  annually  the  chairman  and  vice-chairman  of  the  com- 
mission. No  member  shall  engage  actively  in  any  other  business, 
function,  or  employment.  Any  member  may  be  removed  by  the 
President  for  inefficiency,  neglect  of  duty,  or  malfeasance  in 
office.  A  vacancy  shall  not  impair  the  right  of  the  remaining 
members  to  exercise  all  the  powers  of  the  commission,  but  no 
vacancy  shall  extend  beyond  any  session  of  Congress. 

"Sec.  701.  That  each  commissioner  shall  receive  a  salary  of 
$7500  per  year,  payable  monthly.  The  commission  shall  appoint 
a  secretary,  who  shall  receive  a  salary  of  $5000  per  year,  payable 
in  like  manner,  and  it  shall  have  authority  to  employ  and  fix  the 
compensations  of  such  special  experts,  examiners,  clerks,  and 
other  employees  as  the  commission  may  from  time  to  time  find 
necessary  for  the  proper  performance  of  its  duties. 

"With  the  exception  of  the  secretary,  a  clerk  to  each  commis- 
sioner, and  such  special  experts  as  the  commission  may  from 
time  to  time  find  necessary  for  the  conduct  of  its  work,  all  em- 
ployees of  the  commission  shall  be  appointed  from  lists  of  eli- 

267 


268  IMPORTERS  FIRST  AID 

gibles  to  be  supplied  by  the  Civil  Service  Commission  and  in 
accordance  with  the  civil-service  law. 

"All  of  the  expenses  of  the  commission,  including  all  necessary 
expenses  for  transportation  incurred  by  the  commissioners  or  by 
their  employees  under  their  orders  in  making  any  investigation 
or  upon  official  business  in  any  other  places  than  at  their  respect- 
ive headquarters,  shall  be  allowed  and  paid  on  the  presentation, 
of  itemized  vouchers  therefor  approved  by  the  commission. 

"Unless  otherwise  provided  by  law,  the  commission  may  rent 
suitable  offices  for  its  use,  and  purchase  such  furniture,  equip- 
ment, and  supplies  as  may  be  necessary. 

"The  principal  office  of  the  commission  shall  be  in  the  city  of 
Washington,  but  it  may  meet  and  exercise  all  its  powers  at  any 
other  place.  The  commission  may,  by  one  or  more  of  its  mem- 
bers, or  by  such  agents  as  it  may  designate,  prosecute  any  inquiry 
necessary  to  its  duties  in  any  part  of  the  United  States  or  in  any 
foreign  country. 

"Sec.  702.  That  it  shall  be  the  duty  of  said  commission  to 
investigate  the  administration  and  fiscal  and  industrial  effects 
of  the  customs  laws  of  this  country  now  in  force  or  which  may 
be  hereafter  enacted,  the  relations  between  the  rates  of  duty  on 
raw  materials  and  finished  or  partly  finished  products,  the  effects 
of  ad  valorem  and  specific  duties  and  of  compound  specific  and 
ad  valorem  duties,  all  questions  relative  to  the  arrangement  of 
schedules  and  classification  of  articles  in  the  several  schedules  of 
the  customs  law,  and,  in  general,  to  investigate  the  operation  of 
customs  laws,  including  their  relation  to  the  Federal  revenues, 
their  effect  upon  the  industries  and  labor  of  the  country,  and  to 
submit  reports  of  its  investigations  as  hereafter  provided. 

"Sec.  703.  That  the  commission  shall  put  at  the  disposal  of 
the  President  of  the  United  States,  the  Committee  on  Ways  and 
Means  of  the  House  of  Eepresentatives,  and  the  Committee  on 
Finance  of  the  Senate,  whenever  requested,  all  information  at  its 
command,  and  shall  make  such  investigations  and  reports  as  may 
be  requested  by  the  President  or  by  either  of  said  committees  or 
by  either  branch  of  the  Congress,  and  shall  report  to  Congress 
on  the  first  Monday  of  December  of  each  year  hereafter  a  state- 
ment of  the  methods  adopted  and  all  expenses  incurred,  and  a 
summary  of  all  reports  made  during  the  year. 

"Sec.  704.  That  the  commission  shall  have  power  to  investi- 
gate the  tariff  relations  between  the  United  States  and  foreign 
countries,  commercial  treaties,  preferential  provisions,  economic 
alliances,  the  effect  of  export  bounties  and  preferential  trans- 
portation rates,  the  volume  of  importations  compared  with  do- 
mestic production  and  consumption,  and  conditions,  causes,  and 
effects  relating  to  competition  of  foreign  industries  with  those  of 
the  United  States,  including  dumping  and  cost  of  production. 

"Sec.  705.  That  upon  the  organization  of  the  commission, 
the  Cost  of  Production  Division  in  the  Bureau  of  Foreign  and 


TARIFF  COMMISSION  269 

Domestic  Commerce  in  the  Department  of  Commerce  shall  be 
transferred  to  said  commission,  and  the  clerks  and  employees 
of  said  division  shall  be  transferred  to  and  become  clerks  and 
employees  of  the  commission,  and  all  records,  papers,  and  prop- 
erty of  the  said  division  and  of  the  former  tariff  board  shall  be 
transferred  to  and  become  the  records,  papers,  and  property  of 
the  commission. 

"Sec.  706.  That  for  the  purpose  of  carrying  this  title  into 
effect  the  commission  or  its  duly  authorized  agent  or  agents  shall 
have  access  to  and  the  right  to  copy  any  document,  paper,  or 
record,  pertinent  to  the  subject  matter  under  investigation,  in 
the  possession  of  any  person,  firm,  copartnership,  corporation, 
or  association  engaged  in  the  production,  importation,  or  distri- 
bution of  any  article  under  investigation,  and  shall  have  power 
to  summon  witnesses,  take  testimony,  administer  oaths,  and  to 
require  any  person,  firm,  copartnership,  corporation,  or  associa- 
tion to  produce  books  or  })apers  relating  to  any  matter  pertaining 
to  such  investigation.  Any  member  of  the  commission  may  sign 
subpoenas,  and  members  and  agents  of  the  commission,  when 
authorized  by  the  commission,  may  administer  oaths  and  affirma- 
tions, examine  witnesses,  take  testimony,  and  receive  evidence. 

"Such  attendance  of  witnesses  and  the  production  of  such 
documentary  evidence  may  be  required  from  any  place  in  the 
United  States  at  any  designated  place  of  hearing.  And  in  case 
of  disobedience  to  a  subpoena  the  commission  may  invoke  the 
aid  of  any  district  court  of  the  United  States  in  requiring  the 
attendance  and  testimony  of  witnesses  and  the  production  of 
documentary  evidence,  and  such  court  within  the  jurisdiction 
of  which  such  inquiry  is  carried  on  may,  in  case  of  contumacy 
or  refusal  to  obey  a  subpoena  issued  to  any  corporation  or  other 
person,  issue  an  order  requiring  such  corporation  or  other  person 
to  appear  before  the  commission,  or  to  produce  documentary  evi- 
dence if  so  ordered,  or  to  give  evidence  touching  the  matter  in 
question :  and  any  failure  to  obey  such  order  of  the  court  may 
be  punished  by  such  court  as  a  contempt  thereof. 

"Upon  the  application  of  the  Attorney-General  of  the  United 
States,  at  the  request  of  the  commission,  any  such  court  shall 
have  jurisdiction  to  issue  writs  of  mandamus  commanding  com- 
pliance with  the  provisions"  of  this  title  or  any  order  of  the  com- 
mission made  in  pursuance  thereof. 

"The  commission  may  order  testimony  to  be  taken  by  deposi- 
tion in  any  proceeding  or  investigation  pending  under  this  title 
at  any  stage  of  such  proceeding  or  investigation.  Such  deposi- 
tions may  be  taken  before  any  person  designated  by  the  commis- 
sion and  having  power  to  administer  oaths.  Such  testimony 
shall  be  reduced  to  writing  by  the  person  taking  the  deposition, 
or  under  his  direction,  and  shall  then  be  subscribed  by  the  depo- 
nent. Any  person,  firm,  copartnership,  corporation,  or  associa- 
tion may  be  compelled  to  appear  and  depose  and  to  produce 


270  IMPOETERS  FIEST  AID 

documentary  evidence  in  the  same  manner  as  witnesses  may  be 
compelled  to  appear  and  testify  and  produce  documentary  evi- 
dence before  the  commission,  as  hereinbefore  provided. 

"Witnesses  summoned  before  the  commission  shall  be  paid 
the  same  fees  and  mileage  that  are  paid  witnesses  in  the  courts 
of  the  United  States,  and  witnesses  whose  depositions  are  taken 
and  the  persons  taking  same,  except  employees  of  the  commis- 
sion, shall  severally  be  entitled  to  the  same  fees  and  mileage  as 
are  paid  for  like  services  in  the  courts  of  the  United  States: 
Provided,  That  no  person  shall  be  excused,  on  the  ground  that 
it  may  tend  to  incriminate  him  or  subject  him  to  a  penalty  or 
forfeiture,  from  attending  and  testifying,  or  producing  books, 
papers,  documents,  and  other  evidence,  in  obedience  to  the  sub- 
poena of  the  commission;  but  no  natural  person  shall  be  prose- 
cuted or  subjected  to  any  penalty  or  forfeiture  for  or  on  account 
of  any  transaction,  matter,  or  thing  as  to  which,  in  obedience  to 
a  subpoena  and  under  oath,  he  may  so  testify  or  produce  evi- 
dence, except  that  no  person  shall  be  exempt  from  prosecution 
and  punishment  for  perjury  committed  in  so  testifying. 

"Sec.  707.  That  the  said  commission  shall  in  appropriate 
matters  act  in  conjunction  and  co-operation  with  the  Treasury 
Department,  the  Department  of  Commerce,  the  Federal  Trade 
Commission,  or  any  other  departments,  or  independent  estab- 
lishments of  the  Government,  and  such  departments  and  inde- 
pendent establishments  of  the  Government  shall  co-operate  fully 
with  the  commission  for  the  purposes  of  aiding  and  assisting  in 
its  work,  and,  when  directed  by  the  President,  shall  furnish  to 
the  commission,  on  its  request,  all  records,  papers,  and  informa- 
tion in  their  possession  relating  to  any  of  the  subjects  of  inves- 
tigation by  said  commission,  and  shall  detail,  from  time  to  time, 
such  officials  and  employees  to  said  commission  as  he  may  direct. 

"Sec.  708.  It  shall  be  unlawful  for  any  member  of  the  United 
States  Tariff  Commission,  or  for  any  employee,  agent,  or  clerk 
of  said  commission,  or  any  other  officer  or  employee  of  the  United 
States,  to  divulge,  or  to  make  known  in  any  manner  whatever 
not  provided  for  by  law,  to  any  person,  the  trade  secrets  or  proc- 
esses of  any  person,  firm,  copartnership,  corporation,  or  associa- 
tion embraced  in  any  examination  or  investigation  conducted  by 
said  commission,  or  by  order  of  said  commission,  or  by  order  of 
any  member  thereof.  Any  offense  against  the  provisions  of  this 
section  shall  be  a  misdemeanor  and  be  punished  by  a  fine  not 
exceeding  $1000,  or  by  imprisonment  not  exceeding  one  year, 
or  both,  in  the  discretion  of  the  court,  and  such  offender  shall 
also  be  dismissed  from  office  or  discharged  from  employment. 
The  commission  shall  have  power  to  investigate  the  Paris  Econ- 
omy Pact  and  similar  organizations  and  arrangements  in  Europe. 

"Sec.  709.  That  there  is  hereby  appropriated,  for  the  purpose 
of  defraying  the  expense  of  the  establishment  and  maintenance 
of  the  commission,  includmg  the  payment  of  salaries  herein 


TARIFF  COMMISSION  271 

authorized,  out  of  any  money  in  the  Treasury  of  the  United 
States  not  otherwise  appropriated,  the  sum  of  $300,000  for  the 
fiscal  year  ending  June  thirtieth,  nineteen  hundred  and  seven- 
teen, and  for  each  fiscal  year  thereafter  a  like  sum  is  authorized 
to  be  appropriated." 

As  lias  been  heretofore  stated,  the  power  ^*to  lay 
and  collect  taxes,  duties,  imposts  and  excises''  is 
vested  in  Congress.  (Chapter  I,  Section  1.)  This 
power  cannot  be  delegated  to  other  branches  of  the 
Government.  There  is,  therefore,  under  this  stat- 
ute no  delegation  of  power  to  the  Tariff  Commis- 
sion to  raise  or  lower  existing  tariff  schedules ;  but 
it  is  rather  the  function  of  the  Commission  to 
gather  all  useful  information  for  submission  to 
Congress,  with  which  must  rest  the  final  determina- 
tion as  to  the  tariff  policies  to  be  followed  by  the 
Government,  as  will  be  observed  from  the  fol- 
lowing: 

[Special  to  the  New  York  Times.'] 

"Atlantic  City,  N.  J.,  May  29,  1918.— Frank  W.  Tausig, 
Chairman  of  the  United  States  Tariff  Commission  and  a  mem- 
ber of  the  Price  Fixing  Committee  of  the  War  Industries  Board, 
expressed  the  conviction  before  the  American  Hardware  Manu- 
facturers' Association  today  that  America  will  emerge  from  the 
war  'with  a  broader  and  possibly  a  very  different  attitude  toward 
the  regulation  of  business.' 

"Chairman  Tausig  told  the  manufacturers  that  it  was  not  the 
function  of  the  Tariff  Commission  to  frame  America's  future 
tariff  policies.  Tt  is  the  duty  of  that  body,'  he  said,  'systemat- 
ically and  efficiently  to  collate  all  possible  information  bearing 
upon  the  question  for  tlie  intelligent  guidance  of  Congress,  but 
not  to  go  beyond  presenting  a  foundation  for  action. 

"  'The  question  of  policy  rests  entirely  with  Congress,  and  it 
is  almost  inevitable  that  it  will  be  shaded  by  the  political  com- 
plexion of  that  body.  There  is  now  a  tendency  in  Congress  to 
regard  legislation  from  an  American  standpoint  solely.  We  are 
to  have  an  election  this  fall,  however,  and  a  Presidential  election 
in  1920,  both  of  which  may  have  bearing  upon  the  enactment  of 
a  tariff  bill  to  meet  conditions  following  the  war.' " 


CHAPTER   XLV 

PEOSPECTIVE  TARIFF  LEGISLATION 

The  Framing  of  the  Tariff 

Sec.  1.  As*  it  is  no  part  of  the  function  of  the 
Tariff  Commission  created  under  the  Act  of  Sep- 
tember 8,  1916,  to  formulate  tariff  schedules,  or  to 
determine  future  tariff  policies  of  the  Government, 
it  becomes  a  matter  of  considerable  interest  to  the 
American  importer,  or  manufacturer,  to  know  how 
such  policies  are  to  be  determined,  and  it  may  there- 
fore be  stated  that  while  it  is  the  function  of  the 
Tariff  Commission  to  systematically  and  efficiently 
collate  all  possible  information  for  the  intelligent 
guidance  of  Congress  in  the  consideration  of  tariff 
legislation,  it  cannot  formulate  policies  nor  go  be- 
yond presenting  a  foundation  for  legislative  action. 

As  has  been  stated,  ^'the  power  to  lay  and  collect 
taxes,  duties,  imposts  and  excises"  is  vested  in  Con- 
gress,   (Chapter  I,  Section  1.) 

By  Section  VII  of  Article  I  of  the  Constitution 
it  is  provided  that : 

"All  bills  for  raising  revenue  shall  originate  in  the  House  of 
Representatives,  but  the  Senate  may  propose  or  concur  with 
amendments,  as  on  other  bills/' 

It  is  also  provided  by  Section  V  of  Article  I  of 
the  Constitution  that: 

"Each  House  may  determine  the  rules  of  its  proceedings.  .  .  .■" 

Accordingly,  both  Houses  of  Congress  have  pro- 
vided for  committees,  to  which  are  referred  for 

272 


PEOSPECTIVE  TARIFF  LEGISLATION    273 

preliminary  consideration  and  report,  matters  in- 
volving proposed  legislation. 

Thus,  to  the  ^'Committee  on  Ways  and  Means  of 
the  House  of  Representatives"  are  referred  mat- 
ters involving  proposed  tariff  legislation,  and  it  is 
the  function  of  that  committee  to  prepare  and  sub- 
mit for  the  consideration  of  Congress  bills  raising 
revenue  from  imports.  After  passage  of  such  bills 
by  the  House  of  Representatives  the  Senate  may 
concur  in  such  action  or  it  may  propose  amend- 
ments thereto,  for  which  purpose  such  bills  are  re- 
ferred to  the  *  *  Committee  on  Finance  of  the  United 
States  Senate''  for  appropriate  consideration  and 
report. 

To  aid  in  the  consideration  of  proposed  tariff 
measures  it  is  usually  the  practice  of  the  **  Commit- 
tee on  Ways  and  Means"  of  the  House  of  Repre- 
sentatives and  of  the  ** Finance  Committee"  of  the 
United  States  Senate  to  hold  public  hearings  at 
which  American  importers,  manufacturers,  pro- 
ducers and  others  interested  may  present  their 
views  suggesting  new  or  criticising  proposed  legis- 
lation in  so  far  as  it  may  affect  their  particular  in- 
terests or  those  of  the  Nation  at  large. 

The  Existing  Tariff  Conditions 

Sec.  2.  While  the  Tariff  Act  of  October  3,  1913, 
as  amended  by  recent  legislation,  and  the  various 
provisions  of  the  Revised  Statutes  and  other  laws 
cited  in  the  foregoing  chapters  of  this  volume  have 
not  been  repealed,  and  therefore  remain  in  full 
force  and  effect  at  this  time  (July  1,  1919),  never- 
theless, the  free  and  unrestricted  operation  of  those 
laws  has  been  more  or  less  suspended  by  the  various 
war  measures  enacted  by  Congress  during  the  years 


274  IMPORTERS  FIRST  AID 

1917  and  1918,  and  by  proclamations  of  the  Presi- 
dent issued  thereunder. 

Among  these  measures  may  be  mentioned : 

1.  The  Act  of  April  6,  1917,  declaring  war 
against  the  German  Empire.     (T.  D.  37118.) 

2.  The  Act  of  December  7,  1917,  declaring  war 
against  the  Austro-Hungarian  Empire.  (T.  D. 
37453.) 

3.  The  Act  of  June  15, 1917,  prohibiting  trading 
with  the  enemy.    (T.  D.  37423.) 

4.  The  Act  of  October  6, 1917,  prohibiting  trad- 
ing with  the  enemy.    (T.  D.  37427.) 

5.  The  Executive  Order  of  October  12,  1917, 
prohibiting  trading  with  the  enemy.  (T.  D. 
37427.) 

6.  The  Act  of  November  28,  1917,  restricting 
imports  except  under  special  license.  (T.  D.  37425, 
37523.) 

7.  The  Act  of  August  27,  1917,  restricting  ex- 
ports except  under  special  license.    (T.  D.  37334.) 

8.  The  Act  of  November  28, 1917,  restricting  ex- 
ports except  under  special  license.  (T.  D.  37426, 
37524,  37470.) 

9.  The  Food  Control  Act  of  August  10,  1917, 
and  the  Proclamation  of  the  President  thereunder, 
restricting  the  importation  of  spirituous  and  malt 
liquors.    (T.  D.  37457.) 

10.  The  Act  of  November  21,  1918,  prohibiting 
absolutely  the  importation  of  spirituous  and  malt 
liquors  during  the  period  of  the  war  and  during  the 
period  of  demobilization.    (T.  D.  37824.) 

The  Revision  of  the  Tariff 

Sec.  3.  It  has  been  sometimes  said  that  the  tariff 
is  a  local  issue,  and  no  doubt  that  is  true  in  so  far 


PKOSPECTIVE  TARIFF  LEGISLATION    275 

as  it  may  affect  the  individual  prosperity  of  this  or 
that  domestic  manufacturer,  importer  or  industry. 
In  so  far  as  it  may  affect  the  prosperity  of  conflict- 
ing individual  interests,  and  in  the  larger  field  the 
welfare  of  the  Nation  as  a  whole,  it,  however,  as- 
sumes much  larger  proportions  and  becomes  a  mat- 
ter of  public  or  political  policy  which  it  is  the  func- 
tion of  Congress  to  determine.  In  framing  this 
policy  it  is  inevitable  that  Congress  as  a  whole  will 
be  guided  by  the  political  complexion  of  that  body 
advocating  this  or  that  economic  school  or  thought, 
and  it  therefore  follows  that  the  tariff  must  neces- 
sarily constitute  a  political  issue  of  the  greatest 
national  importance. 

Viewing  the  recent  world  war  as  a  passing  inci- 
dent in  the  progressive  life  of  the  Nation  leaving  in 
its  wake  new  conditions  and  raising  many  problems 
affecting  the  economic  welfare  of  the  Nation,  it  will 
be  proper  in  proceeding  with  a  revision  of  the  tariff 
to  consider: 

First,  To  what  extent  have  the  economic  or  polit- 
ical conditions  in  this  country  changed  since 
the  enactment  of  the  last  tariff  ? 

Second,  Have  the  economic  or  political  conditions 
of  other  countries  changed  during  the  same 
period,  and  if  so,  to  what  extent  do  they 
affect  the  material  welfare  of  this  country  ? 

Third,  Is  a  revision  of  the  existing  tariff  neces- 
sary or  expedient  % 

Fourth,  Does  the  existing  tariff  yield  sufficient 
revenue  ? 

Fifth,  If  not,  in  what  particulars  can  it  be  re- 
vised to  yield  a  greater  revenue  ? 


276  IMPORTERS  FIRST  AID 

Sixth,  Does  the  existing  tariff  unduly  depress  any 
home  industry? 

Seventh.  Does  the  existing  tariff  unduly  stimu- 
late any  home  industry? 

Eighth.    If  so,  what  remedies  are  suggested? 

Ninth.  Are  there  ambiguities  or  imperfections  in 
the  existing  tariff  ? 

Tenth.     If  so,  how  may  the  same  be  remedied  ? 

Eleventh.  Can  the  existing  tariff  be  simplified 
with  a  view  to  securing  a  more  economical 
and  effective  administration  thereof? 

Twelfth.  Are  there  any  special  features  in  the 
tariff  systems  of  other  countries  that  may  be 
advantageously  incorporated  into  the  Amer- 
ican tariff  ? 

Thirteenth.  Shall  the  revised  tariff  be  a  protective 
tariff,  that  is  to  say,  shall  the  rates  of  duty 
fixed  under  the  various  schedules  be  such  as 
to  guard  against  ruinous  competition  from 
abroad  in  the  domestic  markets  of  this  coun- 
try, and  shall  it  be  so  framed  as  to  encourage 
the  building  up  and  maintenance  of  home  in- 
dustries necessary  to  the  national  life  and 
prosperity  of  the  country  ? 

Fourteenth.  Shall  the  tariff  be  a  free-trade  tariff, 
under  which  importations  from  abroad  are 
admitted  into  the  domestic  commerce  and 
trade  of  this  country  without  the  payment  of 
duties  thereon? 

Fifteenth.  Shall  the  tariff  be  a  revenue  tariff,  pure 
and  simple,  framed  for  the  purpose  of  pro- 
viding a  revenue  from  imports  without  re- 
gard to  affording  or  maintaining  protection 
to  home  industries,  and  without  regard  to 
anv  free-trade  features  ? 


PROSPECTIVE  TARIFF  LEGISLATION    277 

Sixteenth,  Is  it  advisable  to  provide  for  maximum 
and  minimum  tariff  schedules  with  a  view  to 
entering  into  reciprocal  commercial  treaties 
with  other  countries  under  which  export 
commerce  may  be  stimulated  ? 

Seventeenth,  Is  it  advisable  to  provide  for  general 
or  autonamous  tariff  schedules  under  which 
the  highest  rates  of  duty  apply  automatic- 
ally to  importations  from  countries  not  enti- 
tled to  most  favored  nation  treatment,  nor 
having  conmiercial  treaties  granting  them 
lower  rates  of  duty  ? 

Eighteenth,  Is  it  advisable  to  provide  for  conven- 
tional tariff  schedules  under  which  special 
exemptions  and  reductions  below  the  rates 
specified  in  the  general  tariff  are  granted  im- 
portations from  foreign  countries  imder 
commercial  treaties  or  conventions  duly  en- 
tered into  between  those  countries  and  the 
United  States? 

Nineteenth,  Is  it  advisable  to  provide  for  prefer- 
ential duties  under  which  importations  from 
the  Philippines  or  other  outlying  territory 
owing  allegiance  to  the  United  States  may 
be  admitted  at  preferential  rates  lower  than 
those  prescribed  for  importations  from  for- 
eign countries  ? 

Twentieth.  Is  it  advisable  to  participate  with 
other  countries  in  the  formation  of  a  Cus- 
toms Union  making  provision  for  preferen- 
tial or  low  tariff  rates  to  members  of  the 
Union ;  intermediate  rates  applicable  to  im- 
portations from  countries  not  members  of 
the  Union,  but  with  which  commercial 
treaties  have  been  entered  into  granting  in- 


278  IMPORTEKS  FIRST  AID 

termediate  rates ;  and  for  general  schedules 
imposing  the  highest  rates  of  duty  on  im- 
ports from  countries  not  members  of  the 
Union,  or  with  which  no  special  treaties 
granting  intermediate  rates  have  been  con- 
summated ? 

Twenty-first.  Shall  existing  treaties  with  foreign 
nations  containing  ^^most  favored  nation 
clauses,"  under  which  most  favored  treat- 
ment in  tariff  matters  is  granted  equally  to 
all  such  countries,  be  abrogated  ^ 

Functions  of  the  Tariff 

Sec.  4.  Undoubtedly  it  is  the  general  belief  that 
it  is  the  primary  function  of  the  tariff  to  raise  reve- 
nue to  defray  the  ordinarv  running  expenses  of  the 
Government.  Indeed,  this  has  been  the  primary 
function  of  the  United  States  tariffs  for  many 
years  since  the  formation  of  the  Government.  The 
report  of  the  Secretary  of  the  Treasury  for  the 
fiscal  year  ending  June  30,  1918,  p.  480  (see  Table 
annexed),  shows  that  from  1791  to  1863  by  far  the 
greater  part  of  the  revenue  was  derived  from  the 
collection  of  duties  on  imports,  and  that  it  was  not 
until  the  period  covered  by  the  Civil  War,  1861- 
1865,  that  internal  revenue  taxation  on  wines, 
liquors,  tobacco  and  cigars  was  resorted  to  to  any 
great  extent.  Thus  from  1863  to  1914  the  collec- 
tion of  duties  on  imports  and  the  collections  from 
internal  revenue,  other  than  incomes,  constituted 
the  principal  sources  of  revenue. 

Owing  to  the  decrease  in  importations  incident 
to  the  recent  war,  the  collection  of  duties  on  im- 
ports has  materially  fallen  off.  (See  Table  an- 
nexed.)   A  material  decrease  in  the  collection  of  in- 


PEOSPECTIVE  TARIFF  LEGISLATION    279 

ternal  revenue  taxes  on  wines  and  spirituous 
liquors  has  also  taken  place  during  recent  years,  no 
doubt  due  to  the  enactment  of  laws  in  the  various 
States  prohibiting  the  manufacture  and  sale  of 
spirituous  liquors  which  mil  undoubtedly  be  fur- 
ther augmented  by  recent  National  legislation  of 
the  same  tenor.  With  these  ordinary  sources  of 
revenue  vastly  diminished,  and  with  the  running 
expenses  of  the  Government  greatly  increased 
through  the  activities  of  the  recent  World  War, 
Congress  has  found  it  necessary  to  enact  new  legis- 
lation for  the  purpose  of  collecting  taxes  on  in- 
comes and  from  other  internal  sources,  in  order 
that  additional  revenue  may  be  raised.  Thus  by  the 
Revenue  Act  of  February  24,  1919,  Congress  has 
provided  for  a  tax  of  approximately  $6,000,000,000 
for  the  calendar  year  1918. 

Considering  that  the  collection  of  duties  on  im- 
ports for  the  year  1914,  at  the  beginning  of  the  war, 
amounted  to  only  $292,320,014,  which  collection  has 
further  fallen  to  $182,758,088  for  the  year  1918,  and 
considering  that  it  has  been  estimated  to  require  an 
annual  revenue  of  approximately  $4,000,000,000 
for  some  years  to  come,  after  the  close  of  the  war, 
to  defray  the  running  expenses  of  the  Government, 
it  becomes  evident  that  the  tariff  on  imports  can  no 
longer  assume  very  large  proportions  as  a  revenue 
producer,  but  that  its  functions  as  a  promoter  and 
protector  of  home  industry  assume  far  greater  im- 
portance, as  it  is  only  by  promoting  productive  in- 
dustry at  home  and  by  extending  commerce  abroad 
that  the  taxable  incomes  so  necessary  to  raising  this 
revenue  can  be  created. 


280 


IMPOETERS  FIRST  AID 


TABLE  I.— RECEIPTS  AND  DISBURSEMENTS  OF  THE 
UNITED   STATES. 

Recapitulation  of  Receipts  by  Fiscal  Years. 


-Ordinary  Receipts. 


Year.  Customs. 

1791 $4,309,473.09 

1792 3,443,070.85 

1793 4.255,306.56 

1794 4.801,005.28 

1795 5,588,461.26 

1796 6,567,987.94 

1797 7,549,649.65 

1798 7,106,061.93 

1799 6,610,449.31 

1800 9,080,932.73 

1801 10.750,778.93 

1802 12,438,235.74 

1803 10,479,417.61 

1804 11,098,565.33 

1805 12,936,487.04 

1806 14,667,698.17 

1807 15,845,521.61 

1808. . .  • 16,363,550.58 

1809 7.257,506.62 

1810 8,583,309.31 

1811 13,313,222.73 

1812 8,958,777.53 

1813 13,224.623.25 

1814 5,998,772.08 

1815 7,282,942.22 

1816 36,306,874.88 

1817 26,283,348.49 

1818 17,176,385.00 

1819 20,283,608.76 

1820 15,005,612.15 

1821 13,004,447.15 

1822 17,589,761.94 

1823 19,088,433.44 

1824 17,878,325.71 

1825 20,098,713.45 

1826 23.341,331.77 

1827 19,712,283.29 

1828 23,205,523.64 

1829 22,681,965.91 

1830 21,922,391.39 

1831 24,224,441.77 

1832 28,465,237.24 

1833 29,032,508.91 

1834 16,214,957.15 

1835 19,391,310.59 

1836 23,409.940.53 

1837 11,169,290.39 

1838 16,158,800.36 

1839 23,137,924.81 

1840 13,499,502.17 

1841 14,487,216.74 

1842 18,187,908.76 


Internal 
revenue. 

$268,'942.8i 

337,705.70 

274,089.62 

337,755.36 

475,289.(30 

575,491.45 

644,357.95 

779,136.44 

809,396.55 

1,048,033.43 

621,898.89 

215,179.69 

50.941.29 

21,747,15 

20,101.45 

13,051.40 

8,190.23 

4,034.29 

7,430.63 

2,295.95 

4,903.06 

4,755.04 

1,662,984.82 

4,678,059.07 

5,124,708.31 

2,678,100.77 

955,270.20 

229.593.63 

106,260.53 

69,027.63 

67,665.71 

34,242.17 

34,663.37 

25,771.35 

21,589.93 

19,885.68 

17,451.54 

14,502.74 

12,160.62 

6,933.51 

11,630.65 

2,759.00 

4,196.09 

10,459.48 

370.00 

5,493.84 

2,467.27 

2,553.32 

1,682.25 

3,261.36 

495.00 


Total 

ordinary 

receipts. 

$4,409,951.19 

3,669,960.31 

4,652,923.14 

5,431,904.87 

6,119,334.59 

8,420,329.65 

8,688,780.99 

7,979,170.80 

7,546,813.31 

10,848,749.10 

12,945,455.95 

14,995,793.95 

11,064,097.63 

11,826,307.38 

13,560,693.20 

15,559,931.07 

16,398,019.26 

17,060,661.93 

7,773.473.12 

9,384,214.28 

14,422,634.09 

9,801,132.76 

14,340,709.95 

11,181,710.95 

15,708,458.56 

47,745,650.82 

33,366,868.88 

21,585,583.66 

24.603,374.37 

17,840,669.55 

14,573.379.72 

20,232,427.94 

20,540,666.26 

19,381,212.79 

21,840,858.02 

25,200,434.21 

22,966,363.96 

24,763,629.23 

24,827,627.38 

24,844,116.51 

28,526,820.82 

31,867,450.66 

33,948,426.25 

21,791,935.55 

35,430,087.10 

50,826,796.08 

24,954,153.04 

26,302.561.74 

31.482,749.61 

19,480,115.33 

16,860,160.27 

19,976,197.25 


PROSPECTIVE  TARIFF  LEGISLATION   281 

TABLE  I.— RECEIPTS  AND  DISBURSEMENTS  OF  THE 
UNITED  STATES.— Continued. 

Rbcapitulation  of  Receipts  by  Fiscal  Years. 

t Ordinary  Receipts.- 


Total 

Internal      ordinary 

Year.             Customs.  revenue.      receipts. 

1843 7,040,843.91  103.25     8,231,001.20 

1844 2(5,183,570.94  1,777.34    29,320,707.78 

1845 27.528,112.70  3,517.12    29,970,105.80 

1840 20,712,007.87  2,897.26    29,099,907.74 

1847 23,747,8C>4.6G  375.00    20,4(57,403. 16 

1848 31,757,070.96  375.00    35,698,099.21 

1849 28,34(),  7:^.82     30,721 ,077.50 

1850 39,()()8.(  58(5.42      43,592.888.88 

1851 49,017,5(57.92      52..'k)5,(K39..33 

1852 47,339.320.02      49,84(5,815.00 

1853 58.931,8(55.52      (51,587.031.08 

1854 (54,224,190.27      73,800,341.40 

1855 53.025,794.21      05,3.50,574.08 

18.50 (54,022,8(5.3.50      74,05(5,099.24 

1857 (5.3,875,VK)5.05      68.965,312.57 

1858 41.789,(520.9(5      4(n655,365.96 

1859 49,5(55,824.38     52,777,107.92 

1860 53,1 87,51 1.87     50,054,599.83 

1801 39,582,1 25.64      41 .470,299.49 

1802 49,0.50,397.02      51,919,201.09 

1803 09,059,(542.40  37,640,787.95  112.(  K>4 .015.51 

1864 102,31(3,152.99  109,741,134.10  2(;lM1  1  .S05.33 

18(35 84,928.2(50.(50  209,4(54,215.25  327,28;i,5 18.68 

18(36 179,040,(351.58  309,220,813.42  557,817.230.34 

1807 170,417,810.88  200,027,537.43  477,001,523.47 

1808 1(54,404,599.56  191,087,589.41  398,3(59,440.30 

18(39 180,048,420.03  158,350,460.86  369,564,545.47 

1870 194.5.^8,374.4^  184,899,756.49  411,253,971.24 

1871 200,270,408.05  143,098,153.03  383,323,944.80 

1872 216,370,28(3.77  130.(^2,177.72  374,10(3,867.56 

1873.. 188,089,522.70  113,729.314.14  333,738,204.67 

1874 163,103,833.(59  102,409.784.90  304,978,756.06 

1875 157,167,722.35  110,007,493.58  288,000,051.10 

1876 148,071,984.61  116,700.732.03  293,790,130.50 

1877 130,956,493.07  118,(330,407.83  281,250,222.78 

1878 130,170,680.20  110,581,624.74  257.763,878.70 

1879 137.250,047.70  113,1561,610.58  272,.33(>,241.21 

1880 186,522.064.(30  124,(¥)9.373.92  3.^3,520,500.98 

1881 198,159,070.02  135.2(U..'3S5.51  ;>,(5(),7S2.292.57 

1882 220,410,730.25  14(5,4!  l7..-.9.-).45  44>3.525.250.28 

1883 214,700,490.93  144,72().:iOS.9S  398,287,.-i81.95 

1884 195,0(57,489.70  121..5S(;.<)T2.51  348,519,8(59.92 

1885 181,471,939.34  112,498,725.54  323.090,700.38 

188(5 192.905.023.44  110,8(i5.93(5.48  330,439,727.00 

1887 217.28(5,893.13  118.823.391.22  371,403,277.06 

1888 219,091,173.03  124,290,871.98  379,206,074.76 

1889 223,832,741.69  130,881,513.92  387,050,058.84 

1890 229.008.. 584.57  142.600,705.81  403,080,982.03 

1891 219..-)22.2<  ).-..23  145,aS(3,249.44  .•392.()12,447.31 

1892 177.452,904.15  153,971,072.57  3.54.937,784.24 

1893 203,355,010.73  101,027,023.93  385,819,028.78 

1894. 131,818,530.02  147,111,232.81  297,722,019.25 


282  IMPORTERS  FIRST  AID 

TABLE  I.— RECEIPTS  AND  DISBURSEMENTS  OF  THE 
UNITED  STATES.— Continued. 

Recapitulation  of  Receipts  by  Fiscal  Years. 

f Ordinary  Receipts. n 

Total 
Internal  ordinary 

Year.                                  Customs,  revenue.               receiuts. 

1895 ir)2,ir)8,G17.45  148,421,672.02  313,390,075.1 1 

1896 160,021,751.67  146,762.864.74  326.976,200.38 

1897 176,554,126.65  146,688,574.29  347,721,705.16 

1898 149,575,062.35  170,900,641.49  4a5.321, 335.20 

1899 206,128,481.75  273,437,161.51  515,960,620.18 

1900 233,164,871.16  295,327,926.76  567,240,851.89 

1901 238,585,455.09  307,180,663.77  587,685,337.53 

1902 254,444,708.19  271,880,122.10  562,478,233.21 

1903 284,479,581.81  230,810,124.17  560,396,674.40 

1904 261,274,564.81  232,904,119.45  539,716,913.86 

1905 261,798,856.91  234,095,740.85  544,606,758.62 

1906 300,251,877.77  249,150,212.91  594,717,942.32 

1907 332,233,362.70  269,666,772.85  663,125,659.92 

1908 286,113,130.29  251,711,126.70  601,060,723.27 

1909 300,711,933.95  246,212,643.59  603,589,489.84 

1910 .333,683,445.03  ^289,933,519.45  675,511,715.02 

1911 314,497,071.24  -322,529,200.79  701,372,374.99 

1912 311,321,672.22  ^321,612,199.66  691,778,465.37 

1913 318,891,395.86  ^344,416,965.65  724,111,229.84 

1914 292,320,014.51  ^380,(M1, 007.30  734,673,166.71 

1915 209,786,672.21  «415,669,646.00  697,910,827.58 

1916 213,185,845.63  ^512,702,028.78  779,664,552.49 

1917 225,962,393.38  ^809,366,207.73  1 ,118,174,126.43 

1918 182,758,988.71  »3,696,(M3,484.81  4,174,010,585.74 

^Includes  $20,951,780.97  corporation  tax. 

^Includes  $33,516,976.59  corporation  tax. 

•Includes  $28,583,303.73  corporation  tax. 

^Includes  $35,006,299.84  corporation  tax. 

^Includes  $10,671,077.22  corporation  excise  tax,  $32,456,662.67  corpo- 
ration income  tax  and  $28,253,534.85  individual  income  tax. 

"Includes  $52,069,126.29  emergency  revenue,  $39,155,596.77  corpora- 
tion income  tax  and  $41,046,162.09  individual  income  tax. 

^Includes  $84,278,302.13  emergency  revenue,  $56,993,657.98  corpora- 
tion income  tax  and  $67,943,594.63  individual  income  tax. 

•Includes  $95,297,553.88  emergency  revenue,  $179,572,887.86  corpora- 
tion income  tax  and  $180,108,340.10  individual  income  tax. 

"Includes  $2,838,999,894.28  income  and  excess  profits  tax  and  $857,- 
043,590.53  miscellaneous  internal  revenue. 


APPENDIX 


Ex.       T.     Customs   Districts T.  D.  37452 

II.     Ports  from  Which  Merchandise  May  Be  For- 
warded in  Bond T.  D.  37452 

III.     Ports   to    >vhich   Merchandise   May    Be    For- 
warded   in   Bond T.  D.  37452 

W.     Coin   (irciihir T.  D.  38077 

(  T    D    34542 
V.     Con.sular  Regulations    AnuiKh  i )  t"  d'  38026 

VI.  Consular  Officers 

VII.  Purchase  Form  of  Invoice  ConsulaF  Form 138 

VIII.  Consigned  Form  of  Invoice  Consular  Form..  139 

IX.  Board  of  General  Appraisers'   Hearing's T.  D.  37857 

X.  Opium    Regulations T.  D.  34221 

XI.  Tiade-Mark    Regulations T.  D.  38035 

X  11 .  Copyright    Regulations T.  D.  31754 

XIII.  Classification— Change  of  Practice T.  D.  28G27 

XIV.  Tables  of  Wcijrhts  and  Measures. 

XV.     Tables    of    Comparative    Values    of    Foreign 

Ciirrencv. 


283 


284 


IMPORTERS  FIRST  AID 


EXHIBIT  1. 
(T.  D.  37452.) 

List  of  customs  districts. 
Treasury  Department,  December  24,  1917. 
To  collectors  and  other  officers  of  the  customs: 

The  appended  list  of  customs  districts,  headquarters  ports, 
ports  of  entry,  ports  at  which  merchandise  may  be  entered  for 
immediate  transportation  without  appraisement,  ports  of  deliv- 
ery under  the  immediate  transportation  act,  ports  at  which 
bonded  warehouses  are  established,  and  ports  where  the  custom 
house  premises  are  used  for  the  storage  of  imported  merchandise 
in  bond,  corrected  to  December  1,  1917,  is  published  for  the  in- 
formation and  guidance  of  all  concerned. 

L.  S.  EowE,  Assistant  Secretary. 


LIST  OF  CUSTOMS  DISTRICTS,   HEADQUARTERS,  AND  PORTS 

OF   ENTRY. 


[The  port  first  named  in  the  foUowing  list  is  the  headquarters  for  the  district.] 


No. 


31 


). 

District. 

Port  of  entry. 

No. 

District. 

Port  of  entry. 

1 

Alaska  

Juneau. 

47 

Colorado    

Denver. 

Cordova. 

G 

Connecticut  . . . 

Bridgeport. 

Eagle. 

Greenwich. 

Fairbanks. 

Hartford. 

Fortymiie. 

Middletown. 

Ketchikan. 

New  Haven. 

Nome.                      ! 

New  London. 

Skagway. 

Norwalk. 

St.  Michael. 

South  Manches- 

Sulzer. 

ter 

Una  la  ska. 

Stamford. 

Wrangell. 

34 

Dakota   

Pembina. 

6 

Arizona   

No  gales. 
Douglas. 
Naco. 
Yuma. 

Ambrose. 
Antler. 
Crosby. 
Hannah. 

9 

Buffalo  

Buffalo. 

Dunkirk. 

Lewiston. 

Niagara  Falls. 

North   Tonawan- 
da  (including 
Tonawanda). 

Hansboro. 
Nache. 

Noyes    (St.    Vin- 
cent. 
Portal. 
Sarles. 
Sherwood. 

9 

Chicago 

Chicago. 
Michigan  City. 
Peoria. 

Souris. 
St.  John. 
Walhalla. 

APPENDIX  285 

List  of  Customs  Dif^tricts,  Headquarters,  and  Ports  of  Entry. — Continued. 


No. 
36 

District. 

Port  of  entry. 

No. 

1 

District. 

Port  of  entry. 

Duluth  and 

Duluth    and    Su- 

Maine and  Xew 

Portland,  Me. 

" 

Superior  . ... 

perior   (includ- 
ing West  Sup- 
perior. 

Ashland. 

International 
Falls. 

Isle  Royal. 

Ranier. 

Two  Harbors. 

Warroad. 

Hampshire   . 

Bangor. 

Bath. 

Belfast. 

Boothbay. 

Bridgewater. 

Calais. 

Castine. 

Eastport. 

Ellsworth. 

24 

El  Paso 

El  Paso. 
Bo(iuilla8. 
Presidio. 
Columbus,   N. 
Mex. 

Fort  Fairfield. 
Fort  Kent. 
Houlton. 
Limestone. 
Lowelltown   (or 

18 

Florida  

Tampa    (includ- 
ing Port 
Tampa ) . 

Apalachicola. 

Bocagrande. 

Carrabelle. 

Cedar  Keys. 

Fernandina    (in- 
cluding St. 
Marys,  Ga.) 

Jacksonville. 

Key  West. 

Miami. 

Port  Inglis. 

1 

Holeb). 

Maehias. 

Madawaska. 

Mars  Hill. 

Monticello. 

Portsmouth    (in- 
cluding Kit- 
tery,  Me.). 

Rockland. 

South  West  Har- 
bor. 

Vanceboro. 

Van  Buren. 

Vinal  Haven. 

St.  Augustine. 

13 

Maryland  

Baltimore. 

St.  Andrews. 

Alexandria,  Va. 

22 

Galveston   .... 

Galveston  (in- 
cluding Port 
Bolivar  and 
Texas  City). 

Annapolis. 
Crisfleld. 
Washington, 
D.  C. 

Dallas. 

4 

Massachusetts . 

Boston. 

Houston. 

Barnstable. 

Port  Lavaca. 

Fall  River. 

17 

Georgia   

Savannah. 

Gloucester. 

Atlanta.                  | 

Holyoke. 

Brunswick. 

' 

New  Bedford. 

Darien. 

Plymouth. 

32 

Hawaii   

Honolulu. 

Hilo. 

Kahului. 

Koloa. 

Mahukona. 

Provincetown.. 

Salem   (includ- 
ing Beverly, 
Marblehead 
and  Lynn). 

40 

Indiana    

Indianapolis. 
Evansville. 

Springfield. 
Vineyard  Haven. 

44 

Iowa   

Des  Moines. 

Worcester. 

Dubuque. 

38 

Michigan 

Detroit. 

Sioux  City. 

Alpena. 

42 

Kentucky  

Louisville. 

Bay  City. 

Paducah. 

Charlevoix. 

2m 


IMPORTERS  FTR8T  AID 


List  of  Cufitoms  DUfrictfi,  Headquarters,  and  Ports  of  EnlriL — Continued. 


No. 

District. 

Port  of  Entry. 

"  r 

No.|        District. 
1 

Port  of  Entry. 

Cheboygan. 

4G 

Omnlin   

Omaha. 

Detour. 

Lincoln. 

Escanaba. 

29 

Oregon    

Portland,  Ore. 

Grand  Haven. 

• 

Astoria. 

Grand  Rapids. 

Empire   (Marsh- 

Houghto)!. 

field). 

Mackinaw. 

Newport. 

Manistee. 

11 

Philadelphia  .. 

Philadelphia 

Manistique. 

(including 

Marine  City. 

Camden  and 

Marquette. 

Gloucester 

Muskegon. 

City,  N.  J.). 

Port  Huron. 

Chester. 

Saginaw. 

LewMs. 

Sault  Ste.  Marie. 

Thompsons 

St.  Clair. 

Point. 

St.  Joseph. 

Tuckerton. 

35 

Minnesota 

St.  Paul  and 

Wilmington. 

Minneapolis. 

12 

Pittsburgh  .... 

Pittsburgh. 

19 

Mobile   

Mobile. 

Wheeling. 

Gulfport. 

49 

Porto  Rico 

San  Juan. 

Pascagoula. 

Aguadilla. 

Birmingham. 

Arecibo. 

33 

Montana  ana 

Great  Falls. 

Arroyo. 

Idaho   

Eastport. 
Gateway. 
Port  Hill. 

Sweetgrass. 

Fajardo. 
Guanica. 
Humacao. 
Mayaguez. 

20 

New  Orleans. . 

New  Orleans. 

Ponce. 

Morgan  City. 

5 

Rhode  Island.. 

Providence. 

10 

New    York 

New  York. 

Newport. 

Albany. 

8 

Rochester   

Rochester. 

Greenport. 

Fair  Haven. 

Newark,  N.  .J. 

Oswego. 

Patchogue. 

Sodus  Point. 

Perth  Amboy, 

Syracuse. 

N.  J. 

Utica. 

15 

North  Carolina 

Wilmington. 
Beaufort. 
Elizabeth  City. 

21 

Sabine   

Port  Arthur. 
Sabine. 

Manteo. 

23 

San   Antonio.. . 

San  Antonio. 

Newbern. 

Laredo. 

Winston-Snlcni. 

Brownsville. 

41 

Ohio  

Cleveland. 

Corpus  Christi. 

Ashtabula. 

Rio  Grande  City. 

Cincinnati. 

Rome. 

Columbus. 

Santa  Maria. 

Conneaut. 

Del  Rio. 

Dayton. 

Eagle  Pass. 

Erie,  Pa. 

1 

Fairport. 

28 

San    Francisco, 

San  Francisco 

Lorain. 

( including 

Put-In-Bay. 

Oakland). 

Sandusky. 

Euroka. 

Toledo. 

1 

Port  San  Luis. 

APPENDIX  287 

List  of  Cuatoina  Districts,  Headquarters,  and  Forts  of  Entry. — Continued. 


No. 

District. 

Port  of  Entry. 

No. 

District.           Port  of  Entry. 

27 

Southern  Cali- 

Los Angeles. 

1 

1  Richford. 

fornia  

Calexico. 
Canipo. 

1  Swantoh. 
1  Newport. 

San  Diego. 

14 

Virginia    Norfolk  and 

Tia  Juano. 

1     Newport  News. 

16 

South  Carolina 

Charleston. 
Beaufort. 

j  Cape  Charles 
!      City. 

Georgetown. 

Chincoteague. 

7 

St.  Lawrence. . 

Ogdensburg. 
Alexandria  Bay. 
Cape  Vincent. 

Petersburg. 

Reedville. 

Richmond. 

Champlain. 

30 

Washington  .. . 

Seattle. 

Chateaugay. 

' 

Aberdeen. 

Chauront. 

Anacortes. 

Clayton. 

Bellingham. 

Fort  Covington. 

Blaine. 

Ma  lone. 

Chopaka. 

Mooers 

Danville. 

Morristown. 

Everett. 

Nyando. 

Ferry. 

Plattsburg. 

Friday  Harbor. 

Rouses  Point. 

1 

Laurier. 

Waddington. 

Molson. 

45 

St.   Louis 

St.  Louis  (in- 
cluding East 
St.  I^uis). 

Kansas  City,  Mo. 

St.  Joseph, 

Northport. 
Port  Angeles, 
Port  Town.«end. 
Roche  Harbor. 
South  Bend. 

43 

Tennessee   

Memphis. 

Chattanooga. 

Knoxvillo. 

1 

Spokane. 

Sumas. 

Tacoma. 

Nashville. 

1  37 

Wisconsin   . . . .  |  Milwaukee. 

46 

Utah    and    Ne- 

Salt Lake  City, 

j 

Green  Bay. 

vada   

Utah. 

Kenosha. 

2 

Vermont  

St.  Albans. 
Beecher  Falls. 
Burlington. 
Alburg. 
Derby  Line. 
Highgate. 
Island  Pond. 
North  Troy. 

Kewaunee. 

Manitowoc. 

Marinette   (in- 
cluding Me- 
nominee). 

Racine. 

Sheboygan. 

Sturgeon  Bay. 

288 


IMPORTERS  FIRST  AID 


EXHIBIT  II. 

Ports  at  which   merchandise  may  he  entered  for  transportation  to 
other  ports  without  appraisement  under  the  act  of  June  10,  1880. 


Alburg,  Vt. 
Ashtabula,  Ohio. 
Astoria,  Oreg. 
Baltimore,  Md. 
Bangor,  Me. 
Bath,  Me. 
Bay  City,  Mich. 
Beecher  Falls,  Vt. 
Blaine,  Wash. 
Boston,  Mass. 
Brownsville,  Tex. 
Brunswick,  Ga. 
Buffalo,  N.  Y. 
Burlington,  Vt. 
Calais,  Me. 
Charleston,   S.   C. 
Chicago,  111. 
Chopaka,  Wash. 
Cleveland,  Ohio. 
Detroit,  Mich. 
Duluth,  Minn. 
Eagle  Pass,  Tex. 
Eastport,  Idaho. 
Eastport,  Me. 
El  Paso,  Tex. 
Everett,  Wash. 
Fernandina,  Fla. 
Fort  Covington,  N.  Y. 
Galveston,  Tex. 
Honolulu,  Hawaii. 


Island  Pond.  Vt. 
Jacksonville,  Fla. 
Key  West,  Fla. 
Laredo,   Tex. 
Laurier,  Wash. 
Los  Angeles,  Cal. 
Lowell  ton    (or 
Holeb),  Me. 
Malone,  N.  Y. 
Marquette,   Mich. 
Miami,  Fla. 
Milwaukee,    Wis. 
Mobile,  Ala. 
Neche,  N.  Dak. 
New  London,  Conn. 
New  Orleans,  La. 
Newport,  Vt. 
Newport  News,  Va. 
New  York,  N.  Y. 
Niagara  Falls,  N.  Y. 
Nogales,  Ariz. 
Norfolk,  Va. 
Northgate,   N.   Dak. 
Northport,  Wash. 
Noyes,  Minn. 
Nyando,  N.  Y. 
Ogdensburg,  N.  Y. 
Pembina,  N.  Dak. 
Pensacola,  Fla. 
Portal,  N.  Dak. 


Philadelphia,   Pa. 
Port  Huron,  Mich. 
Port  Arthur,  Tex. 
Portland.  Me. 
Portland,  Oreg. 
Port  Townsend, 

Wash. 
Providence,   11.   I. 
Ranier,  Minn. 
Richford,  Vt. 
Rochester,  N.  Y. 
Rouses  Point,  N.  Y. 
St.  Albans,  Vt. 
St.  John,  N.  Dak. 
St.  Vincent,  Minn. 
San  Diego,  Cal. 
San  Francisco,  Cal. 
Sault  Ste.  Marie, 

Mich. 
Savannah,  Ga. 
Seattle,  Wash. 
Sumas,  Wash. 
Tacoma,  Wash. 
Tampa,  Fla. 
Texas  City,  Tex. 
Toledo,  Ohio. 
Van  Buren,  Me. 
Vanceboro,  Me. 
Walhalla,  N.  Dak. 
Wilmington,  N.  C 


APPENDIX 


289 


EXHIBIT  III. 

Parts  to  which  merchandise  may  be  transported  without  appraisement 
under  the  act  of  June  10,  1880. 


Albany,  N.  Y. 
Astoria,  Oreg. 
Atlanta,  Ga. 
Baltimore,  Md. 
Bangor,  Me. 
Bath,  Me. 
Bay  City,  Mich. 
Bellingham,  Wash. 
Birmingham,  Ala. 
Boston,  Mass. 
Bridgeport,  Conn. 
Brunswick,  Ga. 
Buffalo,  N.  Y. 
Burlington,  Vt. 
Calais,  Me. 
Charleston,  S.  C. 
Chattanooga,  Tenn. 
Chicago,  111. 
Cincinnati,  Ohio. 
Cleveland,  Ohio, 
Columbus,  Ohio. 
Council  Bluffs,  Iowa.' 
Dallas,  Tex. 
Dayton,  Ohio. 
Denver.  Colo. 
Des  Moines,  Iowa. 
Detroit,  Mich. 
Dubuque,  Iowa. 
Duluth,  Minn. 
Dunkirk,  N.  Y. 
Durham,  N.  C 
Eagle  Pass,  Tex. 
Eastport,  Me. 
El  Paso,  Tex. 
Erie,  Pa. 
Evans ville,  Ind. 
Everett,  Wash. 
Fall  River,  Mass. 
Fernandina,  Fla. 
Galveston,  Tex. 
Gloucester,  Mass. 
Grand  Haven,  Mich. 
Grand  Rapids,  Mich. 


Greenbay,  Wis. 
Greenwich,  Conn. 
Hartford,  Conn. 
Honolulu,  Hawaii, 
Houston,  Tex. 
Indianapolis,  Ind. 
Jacksonville,  Fla. 
Kansas  City,  Mo. 
Key  West,  Fla. 
Knoxville,  Tenn. 
Laredo,  Tex. 
Lincoln,  Nebr. 
Los  Angeles,  Cal. 
Louisville,  Ky. 
Marquette,  Mich. 
Memphis,  Tenn. 
Middletown,  Conn.' 
Milwaukee,  Wis. 
Minneapolis,  Minn. 
Mobile,  Ala. 
Nashville,  Tenn. 
Newark,  N.  J. 
New  Bedford,  Mass. 
New  Haven,  Conn. 
New  Orleans,  La. 
Newport,  R.  I. 
Newport  News,  Va. 
New  York,  N.  Y. 
Niagara  Falls,  N.  Y. 
Nogales,  Ariz. 
Norfolk,  Va. 
Norwalk,  Conn. 
Ogdensburg,  N.  Y. 
Omaha,  Nebr. 
Oswego,  N.  Y. 
Peoria,  111. 
Perth  Amboy,  N.  J. 
Petersburg,  Va. 
Philadelphia,   Pa. 
Pittsburgh,  Pa. 
Port  Arthur,  Tex. 
Port  Huron,  Mich. 
Portland,  Me. 


Portland,  Oreg. 

Portsmouth,  N.  H. 

Port  Townsend, 
Wash. 

Providence,  R.  I. 

Richmond,   Va. 

Rochester,  N.  Y. 

St.  Augustine,  Fla. 

St.  Joseph,  Mo. 

St.  Louis,  Mo. 

St.  Paul,  Minn. 

Sabine,  Tex. 

Saginaw,  Mich. 

Salt  Lake  City,  Utah. 

San  Antonio,  Tex. 

San  Diego,  Cal. 

Sandusky,  Ohio. 

San    Francisco,    Cal. 
(including  Oak- 
land). 

Sault  Ste.  Marie, 
Mich. 

Savannah,  Ga. 

Seattle,  Wash. 

Sioux  City,  Iowa. 

South  Manchester, 
Conn.' 

Spokane,  Wash. 

Springfield,  Mass. 

Stamford,  Conn.* 

Superior,  Wis. 

Syracuse,  N.  Y. 

Tacoma,  Wash. 

Tampa,  Fla. 

Toledo,  Ohio. 

Utica,  N.  Y. 

Van  Buren,  Me. 

Vanceboro,  Me. 

Washington,  D.  O. 

Wilmington,   Del. 

Wilmington,  N.  C. 

Winston-Salem,  N.  C. 

Worcester,  Mass. 


^Merchandise  should  be  consigned  on  I.  T.  entry  and  manifests  delivered  to 
collector  of  customs  at  Omaha,  Nebr.,  who  will  permit  delivery  under  Article 
IX  of  reorganization, 

^Merchandise  should  be  consigned  on  I.  T.  entry  and  manifests  delivered  to 
collector  of  customs  at  headquarters  port,  who  will  permit  delivery  under  Ar- 
ticle IX  of  reorganization. 

•Merchandise  should  be  consigned  on  I.  T.  entry  and  manifests  delivered  to 
deputy  collector  of  customs  at  Hartford,  who  will  permit  delivery  under  Ar- 
ticle IX  of  reorganization. 


11 


290 


IMPORTERS  FIRST  AID 


EXHIBIT  III.— Continued. 
Lists  of  ports  at  ivhich  bonded  warehouses  are  established. 


Albany,  N.  Y. 
Baltimore,   Md. 
Bangor,  Me. 
Bath,  Me. 
Belfast,  Me. 
Birmingham,  Ala. 
Boston,  Mass. 
Bridgeport.  Conn. 
Brownsville.  Tex. 
Buffalo,  N.  Y. 
Burlington,  Vt. 
Calexit'o,  Cal. 
Castine,  Me. 
Chattanooga,  Tenn. 
Chicago,  111. 
Cincinnati.  Ohio. 
Cleveland,  Ohio. 
Colnmbns,  Ohio. 
Dallas,  Tex. 
Dayton,  Ohio. 
Denver,  Colo. 
Des  Moines,  Iowa. 
Detroit,  Mich. 
Douglas.  Ariz. 
Dubuque.  Iowa. 
Duluth.  Minn. 
Eagle  Pass.  Tex. 
Kasti)ort.  Me. 
El  Paso.  Tex. 
Evansville,  Ind. 
Fernandina.  Fla. 
Galveston,  Tex. 


Grand  Rapids,  Mich. 
Green  Bay,  Wis. 
Hartford,  Conn. 
Honolulu,  Hawaii. 
Houston,  Tex. 
Indianapolis,  Ind. 
Kansas  City,  Mo. 
Key  West,  Fla. 
Laredo,  Tex. 
Los  Angeles.  Cal. 
Louisville,  Ky. 
Manitowoc,  Wis. 
Memphis,  Tenn. 
Milwaukee,  Wis. 
Minneapolis,  Minn. 
Naco,  Ariz. 
Newark,  N.  J. 
New  Haven,  Conn, 
New  London,  Conn. 
New  Orleans,  La. 
Newport  News.  Va. 
New  York,  N.  Y. 
Niagara  Falls,  N.  Y. 
Nogales,  Ariz. 
Omaha,  Nebr. 
Oswego,  N.  Y. 
Pensacola,  Fla. 
Perth  Amboy,  N.  J. 
Petersburg.  Va. 
Philadelphia.  Pa. 
Pittsburgh,  Pa, 
Plattsburg,  N.  Y. 


Portal,  N.  Dak. 
Port  Huron,  Mich. 
Portland,  Me. 
Portland,  Oreg. 
Portsmouth,  N.  H. 
Port  Townsend.Wash. 
Providence,  R.  I. 
Richmond,  Va. 
Rochester,  N.  Y. 
St,  Joseph,  Mo. 
St.  Louis,  Mo. 
St.  Michael,  Alaska. 
St.  Paul,  Minn. 
Salt  Lake  City,  Utah. 
San  Antonio,  Tex. 
San  Diego,  Cal, 
San  Francisco,  Cal. 
San  Juan,  P.  R. 
Savannah,  Ga. 
Seattle,  Wash. 
Spokane,  AVash. 
Springfield,  Mass, 
Superior,  W'is. 
Syracuse,  N,  Y. 
Tacoma,  Wash. 
Tampa,  Fla. 
Toledo,  Ohio. 
Utica.  N.  Y. 
Washington,  u.  C. 
Wilmington,  Del. 
Wilmington,  N.  C. 
Winston-Salem,  N.  C. 


EXHIBIT  III.— Continued. 

List  of  ports  where  no  bonded  warehouse  of  Class  3  is  established, 
where  the  custom-house  premises  are  used  for  storage 
of  bonded  merchandise. 


but 


Aguadilla.  P.  R. 
Albany,  N.  Y. 
Arecibo,  P.  R. 
.Arroyo,  P.  R. 
Atlanta,  Ga. 
Bangor,  Me. 
Belfast,  Me. 
Birmingham,  Ala. 
Bridgport,  Conn. 
Brunswick,  Ga. 
Calais,  Me. 
Castine.  Me. 
Charleston.  S.  C. 
Cincinnati,  Ohio. 
Cleveland,  Ohio. 
Columbus,  Ohio. 
Dayton,  Ohio. 
Denver,  Colo. 
Des  Moines,  Iowa. 
Eagle  Pass,  Tex. 


Erie.  Pa. 
Fajardo,  P.  R. 
Fernandina,  Fla. 
Green  Bay,  Wis. 
Guanica,  P.  R. 
Honolulu,  Hawaii. 
Houston,  Tex. 
Humacao,  P.  R. 
Indianapolis,  Ind. 
Jacksonville,  Fla. 
Knoxville,  Tenn. 
Lincoln,  Nebr. 
Marquette,  Mich. 
Mayaguez,  P.  R. 
Memphis,  Tenn. 
Milwaukee,  Wis, 
Minneapolis,  Minn. 
Mobile,  Ala. 
Nashville,  Tenn. 
Newport,  R.  I. 


Newport  News,  Va. 
Norfolk,  Va. 
Ogdensburg,  N.  Y. 
Oswego,  N.  Y. 
Paducah,  Ky. 
Peoria.  111. 
Petersburg,  Va. 
Plattsburg,  N.  Y. 
Ponce,  P.  R. 
Rochester,  N.  Y. 
Rockland,  Me, 
Sandusky,  Ohio, 
San  Juan,  P.  R. 
St.  Augustine,  Fla. 
Syracuse,  N.  Y". 
Utica,  N.  Y. 
Van  Buren,  Me. 
Washington,  D.  C. 

(Georgetown). 
Worcester,  Mass. 


APPENDIX  291 


EXHIBIT  IV. 

(T.  D.  38077.) 

Values  of  foreign  coins, 

[Circular  No.  1.] 

Treasury  Department,  July  I,  1919. 
In  pursuance  of  tlie  provisions  of  section  25  of  the  act  of 
August  27,  1894,  I  liereby  proclaim  the  following  estimate  by 
the  Director  of  the  Mint  of  the  values  of  pure  metal  contents  of 
foreign  coins  to  be  the  values  of  such  coins  in  terms  of  the  money 
of  account  of  the  United  States,  to  be  followed  in  estimating  the 
value  of  all  foreign  merchandise  exported  to  the  United  States 
during  the  quarter  beginning  July  1,  1919,  expressed  in  any 
such  metallic  currencies. 

Entries  of  merchandise  liquidated  upon  the  values  proclaimed 
herein  will  be  subject  to  reliquidation  upon  the  order  of  the 
Secretary  of  the  Treasury  whenever  satisfactory  evidence  shall 
be  produced  to  him  showing  that  the  values  in  United  States 
currency  of  the  foreign  money  specified  in  the  invoices  were  at 
the  date  of  certification  at  least  10  per  cent,  more  or  less  than  the 
values  herein  proclaimed. 

Carter  Glass,  Secretary  of  the  Treasury. 


292 


IMPORTERS  FIRST  AID 


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296  IMPORTERS  FIRST  AID 


EXHIBIT  V. 

(T.  D.  34542.) 

Amendment  of  consular  regulations. 

Treasury  Department,  June  13,  1914. 
To  collectors  and  other  officers  of  the  customs: 

The  appended  Executive  order,  dated  May  28,  1914,  amending 
the  Consular  Regulations  of  1896,  is  published  for  the  informa- 
tion and  guidance  of  officers  of  the  customs. 

(97338.)  Wm.  P.  Malburn,  Assistant  Secretary. 

Executive  Order. 
Paragraphs  663  to  671,  686,  687  and  692  of  the  Consular  Regulations 
of  1896  are  hereby  amended  to  read  as  follows : 

PARAGRAPH    6G3. 

Consolidating  Invoices. — Merchandise  purchased  or  agreed  to  be 
purchased  for  export  to  the  United  States  must  not  be  included  in  the 
same  invoice  with  merchandise  obtained  otherwise  than  by  purchase 
or  agreement  of  purchase. 

An  invoice  shall  include  only  one  shipment  of  merchandise  from  the 
same  consignor  to  the  same  consignee.  Merchandise  shipped  tj  dif- 
ferent con.ngnees  must  nrt  be  included  in  the  same  invoice,  but  mer- 
chandise purchased  or  agreed  to  be  purchased  in  the  United  States 
and  shipped  to  a  branch  house  or  agent  of  the  shipper  for  distribution 
or  delivery  to  two  or  more  ultimate  consignees  may  be  included  in  a 
single  invoice. 

Merchandise  purchased  or  manufactured  in  different  consular  dis- 
tricts in  the  same  country  and  assembled  for  shipment  to  one  con- 
signee in  the  same  vessel  may  be  included  in  one  consular  invoice  at 
the  point  of  shipment. 

In  such  cases  the  certified  invoice  should  have  attached  hereto  the 
triginal  bills  or  invoices,  if  there  be  any,  or  extracts  therefrom,  s'low- 
ing  the  price  paid  or  to  be  paid  for  each  purchase  or  consignment. 
(Paragraph  W,  Se  tion  3,  Act  of  October  3,  1913.) 

PARAGRAPH    664. 

Forms  of  Tivoice  to  Be  Used. — The  shipper's  -."eclaration  upon  in- 
voices of  merchandise  shipped  in  pursuance  of  a  purchase  or  an  agree- 
ment of  purchase  differs  materially  from  the  shipper's  declaration  on 
merchandise  shipped  otherwise  than  by  purchase  or  agreement  for  its 
purchase.  Two  forms  of  declaration  have  therefore  been  prescribed 
for  the  use  of  the  shipper. 

1.  The  declaration  to  be  endorsed  upon  invoices  of  merchandise 
which  has  been  shipped  in  pursuance  of  a  purchase  or  an  agreement 
to  purchase.     (Form  No.  138.) 

2.  The  declaration  to  be  made  on  the  shipment  of  merchandise 
otherwise  than  by  purchase  or  agreement  for  its  purchase.  (Form 
No.  139.)) 

Merchandise  must  be  invoiced  upon  the  purchase  form  of  invoice 
(Form  No.  138)  when  the  price  or  amount  to  be  paid  or  remitted 
therefor  is  fixed  and  determined  at  the  time  of  or  prior  to  the  ship- 
ment of  the  merchandise,  whether  or  not  the  merchandise  is  shipped 
directly  to  the  purchaser  or  is  shipped  to  an  agent  of  the  seller  or  to 
the  seller's  branch  house  in  the  United  States  for  delivery.  Such  in- 
voice must  show  the  price  paid  or  agreed  to  be  paid  for  the  merchan- 


APPENDIX  297 

(Use.  whether  constituting  the  price  for  the  merchandise  delivered  in 
the  United  States  or  otherwise.  The  shipper  may,  however,  indicate 
upon  his  invoice,  by  marginal  notations,  in  parallel  columns,  or  other- 
wise, what  he  considers  to  be  the  market  value  of  such  merchandise 
in  the  principal  markets  of  the  country  from  which  it  is  exported  at 
the  time  of  exportation. 

Consuls  should  satisfy  themselves  that  the  proper  form  of  invoice 
is  used,  and  may,  if  necessary,  require  documentary  evidence  of  the 
nature  of  the  transaction. 

PARAGRAPH    665. 

In  What  Currency  Stated. — If  the  merchandise  has  been  purchased 
or  agreed  to  be  purchased  for  export  to  the  United  States,  the  invoice 
must  be  made  out  in  the  currency  paid  or  agreed  to  be  paid  therefor. 

If  the  merchandise  is  consigne<l  for  sale  in  the  United  States  and  Is 
not  shipped  pursuant  to  a  contract  of  purchase,  the  invoice  must  state 
the  market  value  in  the  standard  coin  currency  of  the  country  from 
which  the  merchandise  is  exported,  although  a  depreciated  currency 
may  be  in  circulation  there.     (See  Article  G92.) 

PARAGRAPH    0G6. 

Description  of  Goods. — The  invoice  must  contain  a  correct  descrip- 
tion of  the  merchandise,  using  in  each  item  the  name,  if  any,  by 
which  the  particular  variety  is  known  to  the  trade  in  the  country  of 
production  or  exportation.  The  description  should  show  its  kind, 
quality,  component  parts,  and  such  other  characteristics  as  will  en- 
able a  person  not  an  expert  to  identify  the  merchandise  as  it  is  sold 
in  the  foreign  market  and  will  assist  consular  and  appraising  otticers 
in  detecting  any  departure  from  the  actual  market  valu^  thereof. 
(Treasury  Decisions  Nos.  9705,  10608,  13005,  14530,  146S6.) 

The  contents  and  value  of  the  case  or  package  must  be  separately 
specified  on  the  invoice.  Attached  to  or  included  in  the  invoice  must 
be  a  statement  for  statistical  purposes  specifying  the  merchandise  in 
the  terms  of  the  detailed  list  or  enumeration  prescribed  by  the  Secre- 
tary of  the  Treasury  and  the  Secretary  of  Commerce,  as  required  by 
Paragraph  F  of  Section  III,  Act  of  October  3,  1913.  This  specification 
must  show  the  total  quantity  and  value  of  each  kind  of  article  in- 
cluded in  the  invoice. 

Vague  and  misleading  specifications  should  l)e  avoidetl,  a  d  if  in- 
sisted upon  should  be  the  '^ccasion  for  a  special  inquiry  and  report  by 
the  counsel.  Such  specifications  may  result  in  expensive  complica- 
tions to  the  importer  and  delay  the  passing  of  the  goods  through  the 
customs.  Invoices  must  express  the  quantities  of  the  merchandise  in 
weights  and  measures  of  the  country  of  exportation,  and  may  be  made 
out  in  English  or  in  the  language  of  that  country.  (Treasury  De- 
cisions Nos.  13222,  16447,  22902.) 

PARAGRAPH    667. 

Invoices  to  Be  Signed. — If  the  merchandiss  is  shipped  in  pursuance 
gf  a  purchase  or  agreement  to  purchase,  the  invoice  must  be  signed 
by  the  seller  or  purchaser,  or  by  his  duly  authorized  agent.  If  it  is 
shipped  on  consignment  for  sale  or  otherwise  than  in  pursuance  of  a 
purchase  or  agreement  for  its  purchase,  the  invoice  must  be  signed  by 
the  manufacturer  or  owner,  or  by  his  duly  authorized  agent. 

The  signature  may  be  affixed  to  the  involve  at  the  shipper's  place  of 
business,  at  the  consu'  r  office,  or  elsewhere.  (Paragraph  C,  Section 
III,  Act  of  October  3,  1913;  T.  D.  16380.) 

PARAGRAPH    668. 

Shipper's  Declaration. — At  or  before  the  shipment  of  the  merchan- 
dise the  invoice  must  be  produced  (in  person  or  through  the  mails  or 
by  messenger)  to  the  consular  officer  of  the  United  States  for  the  con- 
sular district  in  which  the  merchandise  was  manufactured,  purchased 
or  agreed  to  be  purchased,  or  assembled  for  shipment,  as  the  case  may 


298  IMPORTERS  FIRST  AID 

be,  for  export  to  the  United  States;  and  shall  have  indorsed  thereon 
when  so  produced,  if  shipped  in  pursuance  of  a  purchase  or  agreement 
for  purchase,  a  declaration  signed  by  the  purchaser,  seller,  or  the  duly 
authorized  agent  of  either  of  them,  in  the  following  form : 

FORM   138. 

Declaration  to  be  indorsed  on  the  invoice  and  signed  by  the  pur- 
chaser or  seller,  or  by  the  duly  authorized  agent  of  either,  where  mer- 
chandise has  been  actually  purchased  or  agreed  to  be  purchased. 

I,   of 

do  solemnly  and  truly  declare  that  I  am  the 

(purchaser  or 

of  the  merchandise  in  the  within 

seller  or  agent  of  purchaser  or  seller) 

invoice  mentioned  and  described  ;  that  the  said  invoice  is  in  all  re- 
spects correct  and  true  and  was  made  at  the  place  named  therein 
whence  the  said  merchandise  is  to  be  exported  to  the  United  States 
of  America ;  that  said  invoice  contains  a  true  and  full  statement  of 
the  time  when,  the  place  where,  and  the  person  from  whom  the  same 
was  purchased  cr  agreed  to  be  purchased,  and  the  actual  cost  thereof, 
price  actually  paid  or  to  be  paid  therefor,  and  all  charges  thereon : 
that  no  discounts  or  commissions  are  contined  in  said  invoice  but  such 
is  have  been  actually  allowed  thereon ;  that  all  drawbacks  or  bounties 
received  or  to  be  received  are  shown  therein ;  that  no  different  invoice 
of  the  merchandise  has  been  or  will  be  furnished  to  anyone,  and  that 
the  currency  in  which  the  invoice  is  made  out  is  that  which  was  actu- 
ally paid  or  to  be  paid  for  the  said  merchandise. 

I  further  declare 


I  further  declare  that  it  is  intended  to  make  entry  of  said  mer- 
chandise a  t  the  port  of 

in  the  United  State  of  America. 

Dated  at the day  of 19 . . . 

If  the  merchandise  is  shipped  on  consignment  otherwise  than  in 
pursuance  of  a  purchase  or  agreement  for  purchase,  the  declaration 
shall  be  signed  %  the  manufacturer  or  owner  or  the  duly  authorized 
agent  of  either  of  them  in  the  following  fo:  n : 

FORM   139. 

Declaratio  i  to  be  indorsed  on  the  invoice  and  signed  by  the  manu- 
facturer or  owner  (  the  duly  authorized  agent  of  such  manufacturer 
or  owner,  where  merchandise  is  consigned  for  sale  in  the  United 
States,  or  shipped  otherwise  than  in  pursuance  of  a  purchase  or  agree- 
ment for  its  pu.  base. 

I,   of ,  do 

solemnly  and  truly  declare  that  I  am  the  (1) of  the 

merchandise  in  the  within  invoice  mentioned  and  described ;  that  the 
said  invoice  is  in  all  respects  correct  and  true,  and  was  made  at 
(2) "♦vhence  said  merchandise  is  to  be  ex- 
ported to  the  United  States ;  that  said  invoice  contains  the  actual 
market  value  or  wholesale  price  o^  tho  said  merchandise  at  the  date 

hereof  in  the  principal  market  of  (3) ;  that  said 

actual  market  value  is  the  price  at  which  the  merchandise  described 
in  the  invoice  is  freely  offered  for  sale  to  all  purchasers  in  said  mar- 
kets, and  that  it  is  the  price  which  I  would  have  received,  and  was 
willing  to  receive,  for  such  merchandise  sold  in  the  ordinary  course  of 
trade  in  the  usual  wholesale  quantities,  and  that  it  includes  all 
charges  thereon  and  the  actual  quantity  thereof,  and  that  no  different 
invoice  of  the  merchandise  mentioned  in  the  said  invoice  has  been  or 
will  be  furnished  to  anyone. 


APPENDIX  299 

I    further   declare 


And  I  further  declare  that  it  is  intended  to  make  entry  of  said  mer- 
chandise at  the  port  of ,  in  the  United  States 

of  America. 

(1)  Manufacturer  or  owner. 

(2)  Name  the  place  from  which  the  merchandise  is  to  be  exported 
to  the  United  States. 

(3)  Name  the  country  from  whence  exported. 

PARAGRAPH    669. 

Invoice  ^pccificationa.  Goods  Purchased  or  Agreed  to  Be  Purchased. 
(Form  138.) 

The  invoice  must  set  forth  the  sale  price  and  separately  specify  all 
charges  and  whether  or  not  included  in  the  sale  price. 

The  charges  to  be  specified  shall  include : 

1.  Insurance;  conunissions ;  br'erage;  inland  freight;  packing 
charges,  including  boxing,  tilloting.  cartons,  packing  and  similar 
charges, 

2.  Tlie  anuunt  of  all  duties  remitted,  drawback  or  bounties  re- 
ceived or  to  he  received  upon  the  exportation  of  the  goods. 

3.  When  it  is  impracticable  for  the  shippers  to  specify  any  of  such 
charges  because  unascertained  at  the  time  of  shipment,  to  be  paid  by 
the  consignee,  or  for  other  reasons,  such  charges  may  be  omitted  and 
the  cause  of  the  omission  stated. 

Goods  shipped  othcncise  than  on  purchase  or  agreement  to  pur- 
chase.    (Form  :39.) 

The  invoice  must  set  forth  the  actual  market  value  in  the  usual 
wholesale  quantities  in  the  principal  markets  of  the  country  of  ex- 
portation at  the  time  of  exportation  in  their  condition  packed  ready  for 
shii  uent,  and  shall  include  or  separately  specify  the  cost  of  inland 
freight,  if  any,  and  packing  charges,  including  boxing,  tilloting,  car- 
tons, packing  and  s'  lilar  charges. 

PARAGRAPH    0S6. 

Consular  Notations. — If,  on  examination  of  the  invoice,  the  consul 
shall  be  of  the  opinion  that  any  of  the  prices  or  values  therein  stated 
are  incorrect  or  are  less  than  the  true  market  value  of  the  marchan- 
dise.  he  shall  state  the  t»orrect  prices  or  values  under  the  heading 
"Consular  Notations." 

Even  when  the  price  of  merchandise  purchase<l  or  agreed  to  be  pur- 
chased for  export  is  correctly  stated  in  the  invoice,  the  consul  should 
note  on  the  duplicate  and  triplicate  invoices  any  difference  between 
the  price  paid  and  the  market  value  as  sold  for  consumption  in  the 
country  of  exportation  in  the  usual  wholesale  quantities. 

The  consul  should  also  state  the  amount  of  any  duty,  internal  reve- 
nue or  excise  tax  remitted  or  drawback  allowed  on  the  exportation  of 
the  merchandise. 

PARAGRAPH    687. 

Explanation  of  Notations. — The  consul  should,  in  general,  explain 
and  justify  his  notations  on  the  invoice  in  a  letter  to  the  collector  of 
customs  at  the  port  of  entry,  which  letter  may  be  either  attached  to 
the  triplicate  copy  of  the  invoice  or  sent  separately.  (T.  D.  12283.) 
The  appraiser  shall  inform  the  consul  of  the  return  of  value  made  by 
him  on  an;-  invoice  bearing  consular  notations  of  value. 

The  consul  is  to  be  directly  notified  in  all  cases  where  the  invoice 
values  are  adva  ced  on  appraisement.     (T.  D.  16867.) 

PARAGRAPH    692. 

Currency  Certificates. — The  price  of  merchandise  obtained  by  pur- 
chase or  shipped  pursuant  to  an  agreement  of  purchase  must  be  stated 


300  IMPORTERS  FIRST  AID 

in  the  currency  actually  paid  or  agreed  to  be  paid  therefor ;  and  when 
the  currency  paid  or  agreed  to  be  paid  is  depreciated,  a  currency  cer- 
tificate (Form  No.  144)  must  be  attached  to  the  invoice  showing  the 
percentage  of  depreciation  as  compared  with  the  corresponding  stand- 
ard coin  currency  and  the  value  in  such  standard  coin  currency  of  the 
total  amount  of  the  depreciated  currency  paid  for  merchandise  included 
in  the  invoice.  (Rev.  Stat.,  Sec.  2903;  T.  D.  142S7,  17252.)  This  cer- 
tificate should  show,  not  the  value  of  the  depreciated  currency  in  money 
of  account  of  the  United  States,  but  its  value  in  the  terms  of  the 
standard  coin  currency  in  comparison  with  which  the  currency  used 
in  the  purchase  is  depreciated.     (T.  D.  11314,  12399,  14107,  17170.) 

In  the  assessment  of  duty  the  currency  of  the  invoice  is  reduced  to 
the  money  of  account  of  the  United  States  upon  the  basis  of  the  values 
of  foreign  coins  at  the  date  of  shipment,  as  proclaimed  by  the  Secre- 
tary of  tlie  Treasury  for  the  1st  day  of  January,  April,  July  and 
October  of  each  year.  (Tariff  of  1894,  Sec.  25;  T.  D.  16921.)  The 
date  of  the  consular  certification  of  any  invoice  shall,  for  the  purposes 
of  this  section,  be  considered  the  date  of  exportation.  (Tariff  of  1894, 
Sec.  25.)  In  the  absence  of  a  currency  certificate  no  allowance  will 
bj  made  for  depreciated  currency.     (T.  D.  15435.) 

When  an  invoice  is  certified  by  a  consul  of  a  nation  at  the  time  in 
amity  with  the  United  States,  or  by  two  respectable  merchants,  as 
provided  by  Section  2844,  Revised  Statutes,  the  currency  certificate 
required  by  Section  2903,  Revised  Statutes,  may  be  issued  by  the  for- 
eign consul  or  the  two  respectable  merchants  who  certify  the  invoice. 

For  statistical  purposes  currency  certificates  are  required  for  all 
invoices  of  merchandise  purchased  and  paid  for  in  depreciated  cur- 
rency, without  regard  to  the  dutiable  or  noi.-dutiable  character  of  the 
merchandise.     (T.  D.  14287.    T.  D.  23735.) 

Paragraphs  670  and  671  are  revoked. 

These  amendments  are  to  become  effective  July  1,  1914. 

WooDRow  Wilson. 

The  White  House,  May  28,  19H, 

(T.  D.  38026.) 
Discontinuing  quadruplicate  copy  of  consular  invoices. 

Treasury  Department,  May  22,  1919. 
To  collectors  of  customs: 

The  appended  letter  of  the  Acting  Secretary  of  State,  dated 
March  29,  1919,  is  published  for  the  information  of  customs 
officers. 

L.  S.  RowE,  Assistant  Secretary, 

QUADRUPLICATE    COPY    OF    CONSULAR   INVOICES. 

Department  of  State,  March  29,  1919. 
To  the  American  Consular  Officers  (Including  Consular  Agents) : 

Gentlemen — There  is  appended  a  copy  of  a  letter  from  the  Assist- 
ant Secretary  of  the  Treasury  suggesting  the  advisability  of  waiving 
the  quadruplicate  copy  of  consular  invoices,  now  required  under  the 
provision  of  paragraph  662  of  the  consular  regulations  when  the  goods 
are  to  be  entered  for  immediate  transportation  to  another  port. 

The  Assistant  Secretary  of  the  Treasury  expresses  the  opinion  that 
the  provision  of  the  Act  of  June  10,  1890,  which  requires  the  fourth 
copy,  is  not  mandatory,  but  is  merely  advisory  and  can  be  waived, 
inasmuch  as  the  interests  of  the  Government  are  thoroughly  protected 
by  having  the  collector's  copy  of  the  invoice  filed  with  the  collector  at 
the  port  of  destination  of  the  goods. 


APPENDIX  301 

You  will,  therefore,  notify  shippers  in  your  district  that  it  will  be 
unnecessary  for  them  in  future  to  forward  to  the  port  of  arrival  a 
quadruplicate  copy  of  invoices  covering  goods  shipped  under  bond  for 
immediate  transportation  to  another  port,  and  you  will  be  guided  ac- 
cordingly in  pre  iring  the  invoice  declaration. 

This  however,  does  not  affect  the  privilege  of  the  shipper,  at  his 
option,  to  have  certified  at  one  time  either  three  or  four  copies  of  the 
invoice  for  the  jingle  fee  of  $2.50. 

I  am,  gentlemen. 

Your  obedient  servant, 

For  the  Acting  Secretary  of  State, 

WlLBUB  J.    CaBM, 


302 


IMPORTERS  FIRST  AID 


EXHIBIT  VI. 

UNITED  STATES  CONSULAR  OFFICES.* 


Office. 

ARGENTINA. 

Buenos  Aires. . 
Rosario 


Rank. 


Consul 
Consul. 


ceneral. 


.    AUSTRIA-HUNGARY. 

Budapest,   Hungary.. 
Carlsbad,  Austria.  ... 

Fiume,  Hungary 

Prague,  Austria 

Ileichenberg,  Austria. 

Trieste,  Austria 

Vienna,  Austria 


BELGIUM. 

Antwerp   

Brussels    , 

Ghent  

Liege  


Consul  general, 
Consul. 

Do. 

Do. 

Do. 

Do. 
Consul  general 


Consul  general 

Do. 
Consul. 

Do. 


BRAZIL. 

Bahia   Consul. 

Para   Do. 

Ceara    Agent. 

Manaos Do. 

Maranliao   Do. 

Pernambuco    Consul. 

Rio  de  Jeneiro jConsul  general 

Victoria   i  A  gent. 


Rio  Grande  do  Sul. 

Santos    

Sao   Paulo 


BULGARIA. 


Sofia 


CHILE 

Antofagasta    . . 

Arica  

Iquique  

Punta  Arenas. . 
Valparaiso  .  . . . 

Caldera 

Coquimbo   . . . 

Cruz  Grande. 

Talcahuano  . 


Consul. 
Do. 
Do. 


Consul  general, 


Consul. 
Agent. 

Do. 
Consul. 

Consul  general. 
Agent. 

Do. 

Do. 

Do. 


Office. 


Rank. 


Consul. 
Do. 


'eneral. 


CHINA. 

Amoy    

Antung    

Canton    i  Consul 

'Changsha   Consul. 

Chefoo   I     Do. 

Chungking   |     Do. 

Foochow    I     Do. 

Hankow  Consul  general. 

Harbin  Consul. 

Mukden    Consul 

Nanking   Consul. 

Shanghai  ('onsul 

Swatow    Consul. 

Tientsin  Consul  general. 


'eneral. 


general. 


COLOMBIA. 

Barranquilla    Consul 


Call    

Medellin   . . . 

Santa  Marta 

Cartagena   .  . . . 


COSTA  RICA. 

Port  Limon 

San  Jose 

Puntarenas  . . 


Agent. 

Do. 

Do. 
Consul, 


Consul. 

Do. 
Agent. 


CUBA. 

Cienfuegos   Consul. 

Caibarien   '  Agent. 

Sagua  la  Grande..!     Do. 
Habana Consul  general. 

Cardenas  { Agent. 

Matanzas    |     Do. 

Santa    Fe.    Isle   of. 


Pines  

Santiago  de  Cuba 

Antilla    

Caniaguey   

Guantanamo    . . 
Manzanillo    .... 


Do. 

Consul. 
Agent. 

Do. 

Do. 

Do. 


(This  is  taken  from  the  official  list  of  United  States  Consular  Offices  as  published 
by  the  Department  of  State  for  the  year  1916.  Many  of  these  consulates  have  been 
closed  during  the  recent  European  war.  Whether  all  will  be  reopened,  and  when, 
must  necessarily  depend  upon  the  determination  of  peace.) 


APPENDIX 


303 


EXHIBIT   VI.— Continued. 


UNITED  STATES  CONSULAR  OFFICES.— Continued. 


Office. 

DENMARK    AND    DO- 
MINIONS. 

Copenhagen   

St.  Thomas,  W.  I.... 
FrederiC'ksted.  St. 
Croix  Island.  . . . 


DOMINICAN   REPUBLIC. 

Puerto  Plata i  Consul. 


Rank. 


Consul  general, 
Consul. 


Agent. 


Monte  Christi 

Saniana   

Sanchez   

Santo  Domingo 

Azua    

La  Roniana 

San  Pedro  de  Ma- 
coris    


ECUADOR. 

Guayaquil   

Bahia  de  -Caraquez  Agent. 
Esmeraldas Do. 


Agent. 

Do. 

Do. 
Vice  consul. 
Agent. 

Do. 

Do. 


Consul  general, 


FRANCE    AND    DO- 
MINIONS. 

Algiers,  Algeria 

Oran  

Bordeaux   

Bayonne  

Calais 

Boulogne-sur-Mer. . 

Dunkirk    

Dakar,  Senegal 

Grenoble    

Guadeloupe,  West  In- 
dies   

Havre   

La  Rochelle 

Limoges  

Lyon  

Dijon 

Marseille 

Bastia,  Corsica 

Cette   

Martinique,  West  In- 
dies   

Nantes   

Brest  

Nice 

Paris   

Rouen    

Dieppe  


Consul. 

Agent. 

Consul. 

Agent. 

Consul. 

Agent. 

Do. 
Consul. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 
Agent. 

Consul  general. 
Agent. 

Do. 

Consul. 

Do. 
Agent. 
Consul. 

Consul  general. 
Consul. 
Agent. 


Office. 

Saigon,  French  Indo- 
China   

St.  Etienne 

St.   Pierre-Miquelon.. 

Tahiti,     Society     Isl- 
ands   

Tananarivo,  Mada- 
gascar    

Tunis,  Tunis 


GERMAN    EMPIRE. 

Aix  la  Chapelle,  Prus- 
sia   

Apia,  Samoa 

Barmen,  Prussia 

Berlin,   Prussia 

Sorau,  Prussia 

Bremen 

Bremcrhaven, 
Bremen 

Breslau.  Prussia 

Chemnitz,  Saxony... 

Cologne,  I*rus8ia 

Dresden,  Saxony .... 

Erfurt,  Prussia | 

BYankfort    on    the     i 

Main.   Prussia... 

Wiesbaden,  Prussia 


Rank. 


Hamburg   

Cuxhaven  

Hanover,  Prus.sia . . . 

Kehl,   Baden 

Leipzig,  Saxony.  . .  . 
Magdeburg,  Prussia. 
Mannheim,  Baden.. 
Munich,  Bavaria... 
Nuremberg,  Bavaria .  I 

Plauen,  Saxony 

Stettin,  Prussia | 

Konigsberg,     Prus-' 

sia  ! 

Stuttgart,     Wurttem-j 

berg  

Tsingtau,  China .  . . 


GREAT  BRITAIN  AND 
DOMINIONS. 

Aden,  Arabia 

Hodeida,  Turkey. . 
Auckland,  New  Zea- 
land   

Christchurch  


Consul. 
Do. 
Do. 

Do. 

Do. 
Do. 


Consul. 

Do. 

Do. 
(^onsul  general. 
Agent. 
Consul. 

Agent. 
Consul. 

Do. 

Do. 
Consul  general. 
Consul. 

Consul  general. 

Agent. 

Consul  general. 

Agent. 

Consul. 

Do. 

Do. 

Do. 

Do. 
Consul  general. 
Consul. 

Do. 

Do. 

Agent. 

Consul. 
Do. 


Consul. 
Agent. 

Consul  general. 
Agent. 


304 


IMPORTEES  FIRST  AID 


EXHIBIT  VI.— Continued. 
UNITED  STATES  CONSULAR  OFFICES.— Continued. 


Office. 

Rank. 

Office. 

Rank. 

Dunedin   

Agent. 

Paramaribo,  Dutch 

Wellington 

Do. 

Guiana  

Agent. 

Barbados,    West    In- 

Gibraltar, Spain 

Consul. 

dies  

Consul 

Glasgow,  Scotland. . . 
Troon   

Do 

Roseau,  Dominica . 

Agent. 

Agent. 

Consul  general. 

Agent. 

St.  Lucia 

Do. 

Halifax   Nova  Scotia 

St.  Vincent 

Do. 

Bridgewater  

Belfast,  Ireland 

Consul. 

Lunenberg   

Do. 

Londonderry    

Agent. 

Hamilton,   Bermuda. 

Consul. 

Belize,    British    Hon- 

St. George 

Agent. 

duras  

Consul. 

Hamilton,  Ontario... 

Consul. 

Birmingham,  England'     Do. 

Gait  

Agent. 

Redditch    

Agent. 

Hobart,  Tasmania . . . 

Consul. 

Bombay,  India 

Bradford,  England. . . 

Consul. 

Do. 

Do. 
Consul  general. 
Consul. 

Hongkong,  China.  . . . 
Huddersfield,  Eng- 
land   

Consul  general. 

Bristol,  England 

Calcutta,  India 

Calgary,   Alberta 

Hull,  England 

Johannesburg,  Trans- 
vaal    

Bloemfontein,  Or- 
ange   River    Col- 
ony     •. 

Do. 
Do. 

Agent. 
Consul. 

Edmonton    

Lethbridge 

Campbellton,  New 

Agent. 
Do. 

Consul. 

Brunswick   

Karachi,  India 

Bathurst    

Agent. 

Kingston,  Jamaica... 

Do. 

Paspebiac,  Quebec. 

Do. 

Moutego  Bay 

Agent. 

Cape  Town,  Cape  ofi 

Kingston,  Ontario . . . 

Consul. 

Good  Hope Consul  general. 

Lagos,  Nigeria 

Do. 

Cardiff,  Wales Consul. 

Leeds,  England 

Do. 

Charlottetown,  Prince 

Liverpool,  England. . 

Do. 

Edward  Island.  . 

Do. 

London,  England 

Consul  general. 

Summerside    

Agent. 

Madras,  India 

Consul. 

Colombo,  Ceylon 

Consul. 

Malta,     Maltese    Isl- 

Cork    ( Queenstown ) , 

ands   

Do 

Ireland   

Do. 

Manchester,  England 

Do. 

Limerick    

Agent. 

Melbourne,  Australia 

Do. 

Cornwall,  Ontario. . . 

Consul. 

Adelaide  

Agent. 

Dublin,  Ireland 

Do. 

Fremantle,  Western 

Galway 

Agent. 

Australia    

Do 

Dundee,  Scotland 

Consul. 

Mombasa,  British  E. 

Aberdeen  

Agent. 

Africa    

Consul. 

Kirkwall,    Orkney 

Moncton,  New  Bruns- 

Islands     

Do. 

wick    

Do. 

Dunfermline,   Scot- 

Newcastle    

Agent. 

land  

Consul. 

Montreal,  Quebec  — 

Consul  general. 

Durban,  Natal j 

Do. 

Nassau,    New    Provi- 

Edinburgh, Scotland. 

Do. 

dence  

Consul. 

Fernie,  British  Co- 

Newcastle, New  South 

lumbia   

Do. 

Wales  

Do. 

Fort  William  and 

Brisbane,  Queens- 

Port Arthur,  On- 

Do. 

land  

Agent. 

tario  

Townsville,  Queens- 

Georgetown, Guiana .  i 

Do. 

land  

Do. 

APPENDIX 


305 


EXHIBIT  VI.— Continued. 
UNITED  STATES  CONSULAR  OFFICES.— Continued. 


Office. 

Newcastle-on-Tyne, 

England  

West  Hartlepool. . . 
Niagara  Falls,  Onta- 
rio   

Rank. 

Consul. 
Agent. 

Consul. 

Do. 
Agent. 

Consul  general. 
Agent. 
Consul. 

Do. 

Do. 
Do. 

Do. 

Agent. 
Consul. 
Do.   . 

Do. 

Do. 
Agent. 

Consul. 

Do. 
Agent. 

Consul. 

Agent. 

Do. 
Consul. 

Do. 

Do. 

Do. 

Agent. 

Consul  general. 
Agent. 

Consul. 
Agent. 
Do. 

Consul. 
Do. 

Office. 

Sydney,  Australia . . . 

Sydney,  Nova  Scotia. 

Canso  

Rank. 

Consul  general. 

Consul. 

Agent. 

Louisburg   

Port  Ilawkesbury.. 
Toronto,  Ontario 

North  Bay 

Peterborough   

Trinidad,  West  Indies 

Brighton,  Island  of 
Trinidad 

Grenada    

Do. 
Do. 

Nottingham,  England 
Leicester   

Ottawa,  Ontario 

Arnprior 

Consul. 

Agent. 

Do. 

Plymouth,  England.. 
Port  Antonio,  Jamaica 
Port  Elizabeth,  Cape 

Agent 
Do. 

of  Good  Hope. . . 

Prescott,  Ontario 

Prince  Rupert,   Brit- 
ish Columbia .... 
White    Horse,    Yu- 
kon Territory .  . . 

Quebec,  Quebec 

Rangoon,  India 

Regina,  Saskatche- 
wan    

Vancouver,  British 

Columbia    

Victoria.  British  Co- 
lumbia    

Cumberland 

Nanaimo    

Windsor,  Ontario 

Winnipeg,  Manitoba . 
Kenora,  Ontario..  . 
Yarmouth,  Nova  Sco- 
tia    

Consul  general. 

Consul. 

Agent. 

Do. 

Consul. 

Consul  general. 
Agent. 

Riviere  du  Loop,  Que-, 

Consul. 

bee  

Annapolis  Royal..  . 
Liverpool,  Nova 
Scotia  

Agent. 
Do. 

Cabano   

St.  John,  New  Bruns- 

wick     

GREECE. 

Athens  

St.  Johns,  Newfound- 
land   

Bay  of  Islands 

St.    Stephen,    New 

Brunswick    

Fredericton,  New 

Brunswick    

St.  Leonards,  New 

Brunswick   

Sarnia.  Ontario 

Consul  general. 

Kalamata 

Mitylene  

Agent. 
Do. 

Patras 

Consul. 

Saloniki  

Do. 

GUATEMALA. 

Guatemala  

Consul, 

Sault  Ste.  Marie,  On- 

Livingston    

Agent. 

tario  

Puerto  Barrios 

San  Jose  de  Guate- 
mala   

Do. 
Do. 

Sheffield,  England . . . 
Sherbrooke,  Quebec. . 

Beebe  Junction.  ... 
Singapore,   Straits 

Settlements   

Penang   

HAITI. 

Cape  Haitien 

Gonaives   

Consul 

Southampton,  Eng- 

Agent. 

land   

Port  de  Paix 

Port  au  Prince 

Aux  Cayes 

Jacmel   

Jeremie 

Do 

Jersey   

Consul 

Weymouth   

Stoke-on-Trent,    Eng- 
land   

Agent. 
Do. 
Do 

Swansea,  Wales 

Petit  Goave 

Do. 

306 


IMPORTERS  FIRST  AID 


EXHIBIT   VI.— Continued. 
UNITED  STATES  CONSULAR  OFFICES.— Continued. 


Office. 

HONDURAS. 

Ceiba 

Bonacca    

Roatan    

Tela 

Puerto  Cortes.  . .  . 

San  Pedro  Sula. 
Tegucigalpa 

Amapala 

San  Juancito.  . . 


Rank. 


Consul. 
Agent. 

Do. 

Do. 
Consul. 
Agent. 
Consul. 
Agent. 

Do. 


ITALY  AND  DOMINIONS 

Catania    jConsul. 

Florence  |     Do. 

Genoa* Consul  general. 

Leghorn  Consul. 


Milan  . . 
Naples  . 
Palermo 
Rome  .  . 
Turin  . . 
Venice  . 


JAPAN. 

Dairen,  jNIanchuria, 
Kobe 

Yokkaichi    , 

Nagasaki  

Seoul,    Chosen 

Taihoku,  Taiwan.  .. 
Yokohama  

Hakodate  


KONGO. 


Boma 


LIBERIA. 

Monrovia    .... 


MEXICO. 

Acapulco.  Guerrero.  . 

Aguascalientes,  Agu- 
ascalientes   

Chihuahua,  Chihua- 
hua    

Parral  

Ciudad  Juarez,  Chi- 
huahua    

Durango,  Durango. . . 
Torreon    

Frontera,  Tabasco. . . 

Guadalajara,  Jalisco. 

Hermosillo,  Sonora. . 


Do. 
Do. 
Do. 
Do. 
Do. 
Do. 


Consul. 

Do. 
Agent. 
Consul. 

Consul  general. 
Consul. 

Consul  general. 
Agent. 


Consul  general. 

Consul  general. 

Consul. 
Do. 

Do. 

Agent. 

Consul. 

Do. 
Agent. 
Consul. 

Do. 

Do. 


Office. 


Guaymas  

Manzanillo,  Colima.. 
Matamoros,  Tamauli 


pas 

Mazatlan,  Sinaloa .  . . 

Los  Mochis 

Mexico  City 

Oaxaca   

Puebla    

Monterey,   Nuevo 

Leon   

Nogales,  Sonora 

Cananea   

Ensenada,  Lower 

California    

Nuevo  Laredo,  Ta- 

maulipas   

Piedras   Negras  Coa- 

huila    

Progreso,  Yucatan. . . 
Salina  Cruz,  Oaxaca. 
Puerto  Mexico .... 
Saltillo,  Coahuila.... 
San  Luis  Potosi,  San 

Luis  Potosi 

Tampico,  Tamaulipas 

Tuxpam    

Vera  Cruz,  Vera  Cruz 


MOROCCO. 

Tangier 

Casa  Blanca. 
Mogador    . . . 


NETHERLANDS    AND 
DOMINIONS. 

Amsterdam  

Batavia,   Java 

Macassar,  Celebes. 

Soerabaya  

Curacao,  West  Indies 

Bonaire   

Rotterdam   

Flushing    

Luxemburg,  Lux- 
emburg  

Scheveningen   


NICARAGUA. 

Bluefields    

Corinto   , 

Matagalpa 

San  Juan  del  Sur, 


Rank. 

Agent. 
Consul. 

Do. 

Do. 
Agent. 

Consul  general. 
Agent. 

Do. 

Consul  general. 

Consul. 

Agent. 

.Do. 

Consul. 

Do. 

Do. 

Do. 
Agent. 
Consul. 

Do. 

Agent. 
Consul. 


Consul  general. 
Agent. 
Do. 


Consul. 

Do. 
Agent. 

Do. 
Consul. 
Agent. 

Consul  general. 
Agent. 

Do. 
Do. 


Consul. 

Do. 
.\gent. 

Do. 


APPENDIX 


307 


EXHIBIT   VI.— Continued. 
UNITED  STATES  CONSULAR  OFFICES.— Continued. 


Office. 

NORWAY. 

Bergen  

Christiania  . . .  . 
Christiansand 
Trondlijeni  .  . 

Stavanger    


PANAMA. 

Colon    

Bocas  del  Toro. 
Panama  


Rank. 


Consul. 

Consul  general. 
Agent. 
Do. 
Consul. 


Consnl. 

Agont. 

Consul  general, 


PARAGUAY. 

Asuncion   

PERSIA. 

Tabriz  

Teheran  

PERU. 

Callao-Linia    

Cerro  de  Pasco. .. . 

Mollendo   

Paita   

Salaverry  

PORTUGAL  AND  DO- 
MINIONS. 

Lisbon 

Funchal,  Madeira.. 

Oporto    

Sao   Vicente,   Cai)e 
Verde  Islands. . . 
Lourenco  Marques, 

East  Africa 

St.  Michaels,  Azores. 

Fayal    

Terceira    

RUSSIA. 

Moscow 

Odessa   

Rostofif  on  Don. ... 
Petrograd 

Helsingfors,  Fin- 
land   

Riga    

Libau   

Tiflis    

Vladivostok,  Siberia. 
Warsaw 


Consul. 


Consul. 

Vice  consul  and 
interpreter. 


Consul  general 
\gent. 

Do. 

Do. 

Do. 


Consul  general. 
Agent. 
Do. 

Do. 

Consul. 

Do. 
Agent. 

Do. 


Consul  general. 
Consul. 
Agent. 
Consul. 

Agent. 
Consul. 
Agent. 
Consul. 

Do. 

Do. 


Office. 

SALVAIX)R. 

San  Salvador.  . 


SERBIA. 

(Office  temporarily 

closed. ) 

Belgrade    


SIAM. 


Bangkok 


SPAIN  AND  DOMINIONS. 

Barcelona 

Corunna    

I'alamas   

Palnia  de  Mallorca 

Tarragona  

Vigo 

Bilbao   

Madrid    

Malaga    

Almeria   

Seville 

Cadiz 

Iluelva  

Teneriflfe,  Canary  Isl- 
ands     

Grand  Canary. .. 
Valencia   

Alicante    


SWEDEN. 

Goteborg   .... 

Ma  lino    .... 
Stockholm  . . . 

Sundsvall  . . 


Rank. 
Consul  general. 

(^onsul. 
Vice  consul. 


Consul  general. 
Agent. 

Do. 

Do. 

Do. 

Do. 
Consul. 

Do. 

Do. 
Agent. 
Consul. 
Agent. 

Do. 

Consul. 
Agent. 
Consul. 
t\geut. 


Consul. 

Agent. 

Consul  general. 

Agent. 


SWITZERLAND. 

Basel  

Berne  

Geneva  

Lausanne   

St.  Gall 

Zurich  

Lucerne   


TURKEY    AND    DO- 
MINIONS. 

Aleppo,   Syria 

Alexandretta,  Tur 

key 

Urfa   


Consul. 
Do. 
Do. 

Agent. 
Consul. 

Consul  general. 
Agent. 


Consul. 


Agent. 
Do. 


308 


IMPOETERS  PIEST  AID 


EXHIBIT  VI.— Continued. 
UNITED  STATES  CONSULAR  OFFICES.— Continued. 


Office. 

Alexandria.   Egypt. 

Port   Said 

Suez   

Bagdad  

Bassorali  

Beirut,  Syria 

Damascus   


Haifa   i     Do. 


I  Rank. 

Consul. 
Agent. 
Do. 
Consul. 
Agent. 

Consul  general. 
Agent. 


Tripoli   

Cairo,  Egypt.  . 

Assioot 

Constantinople 

Adrianople  . 

Brusa  

Dardanelles 
Harput   


Do. 

Consul  general. 

Agent. 

Consul  general. 

Agent. 

Vice  consul. 

Agent. 

Consul. 


Office. 


Rank. 


Jerusalem,  Palestine.  Consul. 

Jaffa    Agent. 

Mersina   {Consul. 

Smyrna    j  Consul  general. 

Trebizond Consul. 

Samsun    j  Agent. 

I 

URUGUAY 

Montevideo  Consul. 


VENEZUELA. 

La  Guaira 

Caracas    

Ciudad  Bolivar. ., 

Maracaibo 

Puerto  Cabello 


Consul. 
Agent. 

Do. 
Consul. 

Do. 


EXHIBIT  VII. 

Form  No.  138. 

INVOICE. 


(PtaMkaddMa.) 


Invoice  of. 


purchased 


by 


from 


to  be  shipped  per . 


.  of-.. 
•,of 


MAxn, 

NirnVKM,    AND 

QnAjmriM. 

FULL  DE8CBIPTI0N  OF  GOODS. 

Pkicb 
rsB  Umit. 

Total 
Amoojit. 

CoMaULAK  CoKRGCnOMS  OK 

Rbmabm. 

-— - 





-        - 

■ 



' 

"*** 

v.  S^Alw»i  M^^  eoit «( iMktas.  •a^  •U  Mbw  cM^  elivsw. 



The  above  invoice  is  ^rrect  and  true. 

(Signature  o/pwchattr  or  ulUr) 


8      I 


i    i 


ill 

u 


a* 


I 


11 

III    % 


tip 


iJ6l'l1°5;i^|.i||■ 


^■iill|^l!-ii||^-- 


liii^-^ 


i|l-|iiiJiili|il 


I 

II 


uJ       ! 


: 

i 

1 

1 

i 

1       : 

1 

i        i 

i 

1 
i 

L 

i 

i 

1 

j    i 

i 

I   ^ 

i 

^ 

K 

»             ' 

1 

i 

j 

^ 

1      -g 

"i      ' 

1 

1 

1 
i 

1 

i       2 

ipme 
rival 
try., 
finv 
oods, 

1 

re            ^            e            ©■          'to» 

1  1 

^     1 

1 

1      "S 

il 

J'ort  of  a 
Port  nf  n 

'^ 

II 


II 


ll 


g.a 
=■2 

S3 

II 

•   So 


EXHIBIT  VIII. 

Form  No.  139. 

insrvoiCE. 


(PUm  Ud  <UU.) 


Tnvoiee  of. 


consigned 


by. 
to  . 


..of. 
.,of. 


to  he  shipped  per. 


Ujlmms, 

Vvwmm,  jjtD 

FULL  DESCRIPTION  OP  GOODS. 

Value 
nm  Vmtt. 

Total  ICaxkst 
Valui. 

CONaULAE  COBRECnONS  OR 
RX.HARKS. 



y.  B^-JJwyi  matt  the  tMt  etp»ddng,  lad  ■fl  ethir  emf. 

The  above  invoice  is  correct  and  true. 

{Signmtur*  of  manufaetitrtr  or  ovanvr  or  agent  o/»Cth«r.)  . 


If  mllll 


^1 
If 

11 

31 
II 


!■ 


^  e  S  V  E  ■§ 


iriiiiiii 


I     !;3    i 

i3   I. 


i     -I  .5       ' 

if! 

I  III  4 


SI'S  i! 


|1|lii|l|S 


•s 

II 

li 


5  ^ 


««    !2 


! 

i 
1 
1 

1 

i 

j 
i 

•e 

1 

i 
j 

i 

j 

1    1 

i 

1 

1      ! 
^      i 

i    ■ 

1     ! 

C 

a          1 

1 

1 

V         1 

J 

J? 

.J 


CO 

o 

z 

I 
CO 


!     ! 


I   J 

S     S     g     -5 


Iff 
i  « 


APPENDIX 


313 


EXHIBIT  IX. 

(T.  D.  37857.) 

Schedule  for  hearings  by  the  Board  of  General  Appraisers. 

Schedule  for  lieariiigs  of  cases  by  the  Board  of  United  States 
General  Appraisers  at  ports  other  than  the  port  of  New 
York  for  the  calendar  year  1919. 

Treasury  Department,  December  24,  1918. 

To  officers  of  the  customs  and  others  concerned: 

The  appended  schedule  of  hearings  by  the  Board  of  United 
States  General  Appraisers  is  published  for  your  information. 
(34583.)  L.  S.  RowE,  Assistant  Secretary. 


Dockets  for  the  Hearings  of  Cases  hy  the  Boards  of  United  States 

General  Appraisers  and  Individual  General  Appraisers  at 

Ports  Other  Than  New  York,  1919. 

Office  of  the  Board  of  United  States  General  Appraisers, 
6//i  ^^a8hington  Street,  New  York,  December  20,  1918. 
Under  and  by  virtue  of  the  authority  conferred  by  the  customs  ad- 
ministrative Act  of  1890,  as  amended  by  the  Act  of  August  5,  11)01),  re- 
enacted  in  the  Tariff  Act  of  October  3,  1913,  and  for  tlie  purpose  of 
liearing  appeals  in  both  classification  and  reappraisement  cases  at 
ix)rts  other  than  the  port  of  New  York,  the  following  dockets  therefor 
are  hereby  promulgated  : 


Ports. 

Feb. 

Mar. 

Apr. 

May. 

June. 

Sept. 

Oct. 

Wed.,     8 
Thur.,    9 
Wed.,     8 
Thur.,    9 

Nov. 

Dec. 

Baltimore  

Thur..  12 

Wed.,   21 

Philadelphia  ...  Fri.,      14 

Thur.,  22 
Wed.,   21 
Thur.,  22 

Providence  Wed..     5 

Thur.,    6 

Chicago  

Tues..  11 
Thur.,  13 
Sat.,     15 

Tues.,  24 

Tues.,  18 
Thur.,  20 
Sat       22 

St.  Louis 

Kansas  City.... 

Buffalo    

Tues.,    i 
Tues..    3 
Sat.,       5 

Tues.,  23 

Cleveland 

Thur.,  25 



Detroit  

Sat.     27 

Newport  News. 

Tues.,    4 
Thur..    6 

Tampa  

Fri.,     11 
Tues.,  18 



Mon.,    10 
Wed  ,   12 

Galveston  

Fri.,     21 

Los  Anjjeles 

Tues.,  10 
Mon.,    16 
Tues.,  24 
Thur.,  26 
Fri.,      27 
Fri.,      2. 

Wed.,   10 
Wed.,     3 

San  Francisco.. 

Portland 

Fri.,      28 
Wed.,   26 
Wed.,    r.) 
Wed.,    19 

Seattle 

St.  Paul 

;;;;;;;;;; 

Whenever  it  shall  appear  to  the  president  of  the  Board  of  General 
Appraisers  that  there  are  not  pending  at  any  port  in  the  schedule 
herein  a  sufficient  number  of  cases  to  warrant  the  visit  of  a  general 
appraiser,  or  for  other  sufficient  cause,  he  will,  after  due  notice,  ex- 
tend the  time  appointe<l  for  such  dockets  to  a  future  day. 

Whenever  a  docket  day  herein  fixed  falls  upon  a  holiday  such 
docket  will  be  called  upon  the  day  following. 


314  IMPORTERS  FIRST  AID 

Said  dockets  and  each  of  them  will  be  called  at  the  hour  designated 
in  the  notice  of  hearing  of  the  day  appointed  in  the  above  schedule, 
and  all  pendinj  cases  be  heard  or  set  for  trial  as  the  general  appraiser 
in  attendance  may  direct. 

Upon  transmittal  of  records  from  ports  other  than  New  York  to  the 
Board  of  General  Appraisers  in  cases  in  which  local  hearings  are  to 
be  had  the  sample  will,  after  being  properly  carded  (Cat.  No.  183  or 
IM)  for  idctitication  with  such  records,  be  retained  in  the  local  office 
for  use  at  such  hearings,  and  thereafter  be  immediately  indorsed  with 
the  board  numbers  :  d  transmitted  with  such  records  to  the  Board  of 
General  Appraisers. 

Jerry  B.  Sullivan, 
President  General  Board  of  United  States  General  Appraisers. 


EXHIBIT   X. 

T.  D.  34221. 

Opium  and  cocaine. 
Importation  of  opium  and  preparations  and  derivatives  thereof  and 
exportation  of  opium  or  cocaine  or  salts,  derivatives  or  prepara- 
tions thereof,  under  the  Act  approved  January  17,  1914. 

Treasury  Department,  March  S,  1914. 
To  collectors  and  other  officers  of  the  customs: 

Your  attention  is  invited  to  the  appended  act  of  Congress  ap- 
proved January  17,  1914,  entitled  "An  act  to  amend  an  act  en- 
titled *An  act  to  prohibit  the  importation  and  use  of  opium  for 
other  than  medicinal  purposes/  approved  February  ninth,  nine- 
teen hundred  and  nine.^' 

Regulations  thereunder  are  hereby  prescribed  as  follows: 

REGULATIONS. 

Definitions. 

1.  The  term  "opium''  shall  cover  all  forms  of  opium  known 
to  the  trade,  such  as  gum  opium,  powdered  opium,  denarcotized 
opium,  granular  opium,  smoking  opium,  cooked  opium,  etc.  Tbo 
terms  "smoking  opium"  and  "opium  prepared  for  smoking^' 
have  one  and  the  same  meaning. 

2.  The  term  "preparation"  shall  mean  any  product,  mixture, 
or  compound  containing  or  representing  opium. 

3.  The  term  "derivative"  shall  include  the  following  alka- 
loids, their  salts  or  combinations,  obtained  either  directly  or  indi- 
rectly, and  such  other  derivatives  obtained  from  opium  as  it  may 
be  found  necessary  to  include  in  the  future :  Morphine,  codeine, 
dionin,  diacetyl  morphine,  heroin,  peronine,  their  chlorides,  sul- 
phates, phosphates,  etc.,  and  all  mixtures,  compounds,  or  prep- 
arations containing  any  of  the  foregoing., 

4.  The  term  "for  medicinal  purposes  only"  shall  mean  the 
use  of  opium  or  preparations  or  derivatives  thereof  for  the  treat- 
ment, mitigation,  or  prevention  of  disease  of  man  or  other 
animal. 


APPENDIX  315 

Seizure  and  destruction  of  smoking  opium. 

5.  Collectors  shall  seize  forthwith,  as  an  illegal  importation, 
smokiiio^  opium  or  opium  prepared  for  smoking,  and  destroy  the 
same  summarily  without  judicial  proceedings. 

Delivery  of  opium  other  than  smoking  opium. 

6.  Collectors  shall  permit  the  delivery  of  opium  (other  than 
smoking  opium),  or  preparations  or  derivatives  of  opium,  only 
when  imported  for  medicinal  purposes. 

Entry   and    delivery    of    opium,    preparations    and    derivatives 

thereof. 

7.  Entries  of  opium  (other  than  smoking  opium)  and  prep- 
arations and  derivatives  thereof  imported  for  medicinal  purposes 
will  be  permitted  for  consumption  or  warehouse  at  the  following 
named-ports  only:  Baltimore,  Boston,  Chicago,  Detroit,  Hono- 
lulu, New  Orleans,  New  York,  Philadelphia,  San  Juan,  San 
Francisco,  Seattle,  and  St.  Louis.  Entries,  however,  may  be 
made  for  immediate  transportation  in  bond  without  appraise- 
ment to  any  of  the  said  ports.  Upon  entry  the  merchandise  shall 
be  detained  by  the  collector  until  the  regulations  herein  shall 
have  been  complied  with,  and  delivery  shall  be  made  only  in 
accordance  with  these  regulations.  The  collector  shall  in  no  case 
permit  delivery  unless  satisfied  that  the  importations  are  for 
medicinal  purposes  only.  If  not  so  satisfied  he  shall  seize  the 
articles  and  report  the  facts  to  the  United  States  attorney. 

Declaration  of  owner  or  ultimate  consignee. 

8.  Upon  every  importation  of  crude  or  unmanufactured 
opium  and  the  preparations  and  derivatives  thereof,  there  shall 
be  filed  with  the  collector  at  the  time  of  entry  a  declaration  of 
the  owner  or  ultimate  consignee  of  the  merchandise,  in  the  fol- 
lowing form : 

I. (name  of  representative),  of  the  (name 

of  firm  or  corporation),  manufacturing  chemists  or  dealers  in  drugs, 
do  solemnly  and  truly  declare  tlia^  the (number)  cases  or  pack- 
ages of  opium,  preparations  or  derivatives  thereof,  more  particularly 
described  in  the  invoice  and  entry  herewitl^  submitted  and  imported 

at (port)  per (steamship),  on  the day  of , 

IDl — ,  are  expressly  imported  and  are  intended  in  good  faith  to  be 

use<l  by  (name  of  firm  or  corpf)ration)  in  the  preparation  of 

medicines  or  are  to  be  sold  by  (name  of  firm  or  corporation) 

for  medicinal  purposes  only,  and  such  opium,  preparations  or  deriva-. 
tives  thereof,  are  not  intended  to  be  used  for  smoking. 

Entire  importation  to  be  ordered  into  appraiser's  warehouse. 

9.  The  collector  shall  order  the  entire  number  of  packages 
of  opium  or  preparations  or  derivatives  thereof  into  the  apprais- 
er's warehouse  for  examination. 

Minimum  quantities  permitted  delivery  established. 

10.  The  collector  shall  permit  no  delivery  of  crude  or  un- 
manufactured opium  in  quantities  or  packages  containing  less 


316  IMPORTERS  FIRST  AID 

tliaii  100  pounds;  nor  of  morphine  or  its  salts,  either  singly  or 
assorted,  in  quantities  or  packages  containing  less  than  50 
ounces;  nor  of  codeine,  heroin,  dionin,  diacetyl  morpliine,  their 
salts,  or  any  other  derivative  of  opium  or  its  salts  not  otherwise 
provided  for,  either  singly  or  assorted,  in  quantities  or  packages 
containing  less  than  25  ounces,  and  then  only  upon  the  report  of 
the  appraiser  as  to  their  quality,  purity,  and  fitness  for  medicinal 
purposes  and  upon  compliance  with  the  existing  laws  and  regu- 
lations governing  the  importation  of  drugs  and  medicines :  Pro- 
vided, how  over,  That  special  preparations,  rarely  imported  and 
usually  imported  in  very  small  quantities  and  not  known  to  be 
used  by  drug  habitues,  like  papaverine  and  thebaine,  may  be  im- 
ported in  smaller  quantities  by  well-known  and  reputable  firms 
or  institutions  upon  compliance  with  these  regulations. 

Duties  on.  opium,  etc.,  deposited  in  bonded  warehouse. 

11.  Opium  containing  less  than  9  per  cent,  of  morphia  and 
preparations  or  derivatives  of  opium  deposited  in  bonded  ware- 
houses shall  not  be  removed  therefrom  without  payment  of  duties 
and  such  duties  shall  not  be  refunded. 

Importers'  record  of  sales. 

12.  Importers  shall  keep  a  record  of  all  sales  of  imported 
opium  and  derivatives  or  preparations  of  opium  or  of  articles 
manufactured  by  them  therefrom,  showing  the  names  of  pur- 
chasers, their  place  of  business,  date  of  sale,  and  the  name  and 
quantity  of  the  article  sold,  which  record  shall  be  open  to  the 
inspection  of  the  proper  customs  officers. 

Prohibition  of  transfer  or  transshipment  of  smoking  opium. 

13.  Collectors  are  cautioned  to  observe  strictly  the  prohibi- 
tion, contained  in  section  5  of  the  act,  of  the  admission  of  smok- 
ing opium  for  transportation  to  any  country  or  the  transfer  or 
transshipment  of  such  opium  from  one  vessel  to  another  vessel 
within  any  waters  of  the  United  States  for  any  purpose. 

Penalty  for  failure  to  manifest  opium,  etc. 

14.  Attention  is  invited  to  the  provision  in  section  8  of  the 
act  that  the  vessel  shall  be  liable  for  the  penalty  and  forfeiture 
prescribed  in  section  2809,  Eevised  Statutes,  when  any  opium  or 
cocaine  or  any  preparations  or  derivatives  thereof  which  may  be 
found  on  a  vessel  are  not  shown  on  the  manifest.  Subject  to  this 
provision,  the  procedure  prescribed  in  T.  D.  32083  of  December 
14,  1911,  will  continue  in  force. 

Exports. 

15.  Pending  the  promulgation  of  regulations  governing  the 
exportation  of  opium,  cocaine,  and  derivatives  and  preparations 
thereof,  collectors  of  customs  will  not  permit  the  exportation  of 
any  of  the  articles  mentioned  in  paragraph  6  of  the  act  without 
express  authority  in  each  case. 


APPENDIX  317 

Mail  importations. 

16.  The  provisions  of  article  830,  Customs  Rep^ulatioiis  of 
1908,  relative  to  articles  prohibited  importation  in  tlie  mails  are 
hereby  extended,  so  far  as  applicable,  to  articles  whicli  are  the 
subject  of  the  act  appended  hereto. 

Violations  to  he  reported. 

17.  Collectors  shall  report  to  the  department  and  to  the 
United  States  attorney  any  violations  of  the  act  which  shall  come 
to  their  knowledge. 

Revocation  of  previous  regulations. 

18.  The  regulations  in  T.  D.  29657  of  March  27,  1909,  are 
hereby  superseded  and  revoked. 

W.  G.  McAdoo,  Secretary, 

EXHIBIT  XL 

(T.  D.  38035.) 

Trade-marl's. 
Regulations  governing  the  recording  of  trade-marks  registered  in  the 
United  States  Patent  Ottiee  and  trade  names  under  Section  27, 
Act  of  February  20,  1905. 

Treasury  Department,  May  28,  1919. 

To  collectors  of  customs  and  others  concerned: 

The  attention  of  officers  of  the  customs  and  others  is  invited 
to  the  following  provisions  of  section  27  of  the  act  approved 
February  20,  1905,  effective  April  1,  1905 : 

Sec.  27.  That  no  article  of  imported  merchandise  wliicli  shall  copy 
or  simulate  the  name  of  any  domestic  manufacture,  or  manufacturer 
or  trader  or  of  any  manufacturer  or  trader  located  in  any  foreign 
country  which,  by  treaty,  convention,  or  law,  affords  similar  privileges 
to  citizens  of  the  United  States,  or  which  shall  copy  or  simulate  a 
trade-marlv  registered  in  accordance  with  the  provisions  of  this  act, 
or  shall  bear  a  name  or  mark  calculated  to  induce  the  public  to  believe 
that  the  article  is  manufactured  in  the  United  States  or  that  it  is 
manufactured  in  any  foreign  country  or  locality  other  than  the  coun- 
try or  locality  in  which  it  is  in  fact  manufactured,  shall  be  admitted 
to  entry  at  any  custom-house  of  the  United  States ;  and  in  order  to  aid 
the  otticers  of  the  customs  in  enforcing  this  prohibition,  any  domestic 
manufacturer  or  trader,  and  any  foreign  manufacturer  or  trader  who 
is  entitled  under  the  provisions  of  a  treaty,  convention,  declaration  or 
agi'eement  between  the  United  States  and  any  foreign  country  to  the 
advantages  afforded  by  law  to  citizens  of  the  United  States  in  respect 
to  trade-marks  and  commercial  names,  may  require  his  name  and  resi- 
dence and  the  name  of  the  locality  in  which  his  goods  are  manufac- 
tured and  a  copy  of  the  certificate  of  registration  of  his  trade-mark. 
Issued  in  accordance  with  the  provisions  of  this  Act,  to  be  recorded  in 
books  which  shall  be  kept  for  this  uprpose  in  the  Department  of  the 
Treasury,  under  such  regulations  as  the  Secretary  of  the  Treasury  shall 
prescribe,  and  m  ly  furnish  to  the  department  facsimiles  of  his  name, 
the  name  of  the  locality  in  which  his  goods  are  manufactured,  or  of 
his  registered  trade-mr-k;  and  thereupon  the  Secretary  of  the  Treas- 
ury shall  cause  one  or  more  copies  of  the  same  to  be  transmitted  to 
each  collector  or  other  proper  officer  of  customs. 


318  IMPORTERS  FIRST  AID 

The  provisions  of  this  section  give  to  manufacturers  and  trad- 
ers located  in  foreign  countries,  which,  by  treaty  stipulations, 
give  similar  privileges  to  the  United  States,  the  same  advantages 
as  are  given  to  domestic  manufacturers  and  traders.  The  act 
does  not  affect  names  or  trade-marks  heretofore  recorded  in  the 
Treasury  Department,  and  as  to  them  the  protection  granted  so 
far  as  concerns  prohibition  of  importation  will  continue.  Nor 
does  the  act  appear  to  make  it  compulsory  on  the  part  of  domes- 
tic manufacturers  or  traders  or  foreign  manufacturers  or  traders 
to  register  names  (not  trade-marks)  with  the  Commissioner  of 
Patents  in  order  to  prevent  illegal  importations. 

Domestic  manufacturers  and  traders  and  foreign  manufac- 
turers and  traders,  to  avail  themselves  of  the  privileges  of  the  act, 
so  far  as  concerns  trade-marks,  are  required  to  register  their 
trade-marks  with  the  Commissioner  of  Patents  before  the  Treas- 
ury Department  can  act. 

Applications  for  recording  the  names  and  trade-marks  in  this 
department  under  section  27  will  state  the  name  of  the  owner, 
his  residence,  and  the  locality  in  which  his  goods  are  manufac- 
tured, and  in  the  case  of  trade-marks  should  be  accompanied 
with  a  certified  copy  of  the  certificate  of  registration  of  his  trade- 
mark issued  in  accordance  with  the  provisions  of  the  act  and  the 
names  of  the  ports  to  which  fac-similes  should  be  sent.  In  the 
case  of  the  name  of  a  domestic  manufacture,  manufacturer,  or 
trader  (not  registered  as  a  trade-mark  in  the  Patent  Office),  the 
application  must  be  accompanied  by  the  proper  proof  of  owner- 
ship and  proof  as  to  the  country  or  locality  in  which  his  goods 
are  manufactured,  which  must  consist  of  the  affidavit  of  the 
owner  or  one  of  the  owners,  certified  by  an  officer  entitled  to 
administer  oaths  and  having  a  seal. 

On  the  receipt  by  a  customs  officer  of  any  such  fac-similes, 
with  information  from  the  department  that  they  have  been  re- 
corded therein,  he  will  properly  record  and  file  them  and  will 
exercise  care  to  prevent  the  entry  at  the  custom  house  of  any 
article  of  foreign  manufacture  copying  or  simulating  such  mark. 

No  fees  are  charged  for  recording  trade-marks  in  the  Treasury 
Department  and  custom  houses. 

A  sufficient  number  of  fac-similes  should  be  forwarded  to 
enable  the  department  to  send  one  copy  to  each  port  named  in 
the  application,  with  three  additional  copies  for  the  files  of  the 
department. 

Especial  attention  is  invited  to  the  provision  in  said  section 
prohibiting  the  entry  of  articles  "which  shall  bear  a  name  or 
mark  calculated  to  induce  the  public  to  believe  that  the  article 
is  manufactured  in  the  United  States,  or  that  it  is  manufactured 
in  any  foreign  country  or  locality  other  than  the  country  or  local- 
ity in  which  it  is  in  fact  manufactured,"  and  collectors  and  other 
officers  of  the  customs  are  instructed  to  use  due  diligence  to  pre- 
vent violations  of  this  provision. 


APPENDIX  319 

The  provisions  of  the  act  also  apply  to  Porto  Rico,  the  Philip- 
pine Islands,  Hawaii,  and  any  other  territory  under  the  juris- 
diction and  control  of  the  United  States. 

Attention  is  also  invited  to  the  following  provisions  of  section 
3  of  the  act  approved  May  4,  1906,  effective  July  1,  1906 : 

Sec.  3.  That  any  owner  of  a  trade-mark  who  shall  have  a  manu- 
facturing estiiblishment  within  the  territory  of  the  United  States 
shall  be  accorded,  so  far  as  the  registration  and  protection  of  trade- 
marks used  on  the  products  of  such  establishment  are  concerned,  the 
same  rights  and  privileges  that  are  accorded  to  owners  of  trade-marks 
domiciled  within  the  territory  of  the  United  States  by  the  Act  entitled 
"An  Act  to  authorize  the  registration  of  trade-marks  used  in  com- 
merce with  foreign  nations  or  among  the  several  States  or  with  In- 
dian tribes,  and  to  protect  the  same,"  approved  February  20,  1905. 

This  department  has  ruled  that  affidavits  accompanying  appli- 
cations for  recording  the  names  of  foreign  manufactures,  manu- 
facturers, or  traders  (not  registered  as  trade-marks  in  the  Patent 
Office)  may  be  certified  by  American  consular  officers. 

(107846.)  L.  S.  RowE,  Assistant  Secretary. 


EXHIBIT  XII. 

Copyright  regulations. 
Under  the  copyright  act  the  following  articles  are  prohibited 
importation:    (T.  D.  31754.) 

"1.  Piratical  copies  of  any  work  copyrightcHl  in  the  United  States. 
By  the  term  'piratical'  is  meant  the  printing,  reprinting,  publishing, 
copying  or  reproducing  without  authority  of  the  copyright  proprietor 
of  any  article  legally  copyrighted  and  on  which  the  copyright  is  still 
in  force." 

"2.  Articles  bearing  a  false  notice  of  copyright  when  there  Is  no 
existing  copyright  thereon  in  the  United  States." 

"3.  Authorized  foreign  reprints  of  books  by  an  American  author 
copyrighted  in  the  United  States," 

"4.  Authorized  copies  of  any  book  copyrighted  in  the  United  States 
not  produced  in  accordance  with  the  manufacturing  provisions  of 
Section  15  of  the  copyright  Act,  except  such  as  are  exempted  in  the 
said  Section  15  and  Section  31  of  the  Act." 

All  books  on  which  there  is  an  existing  copyright  in  the  United 
States  are  prohibited  importation  unless  produced  in  accordance 
with  the  manufacturing  provision  of  section  15,  whether  copy- 
righted under  this  act  or  previous  acts.  (Opinion  of  the  Attor- 
ney General,  T.  D.  30136,  Nov.  24,  1909.) 

Copyrighted  books  produced  in  accordance  with  the  manufac- 
turing provisions  of  section  16  of  the  copyright  act,  when  ex- 
ported and  rebound  abroad  may  be  admitted  to  entry  on  their 
return  to  the  United  States.  (Opinion  of  the  Attorney  General, 
T.  D.  30414.) 

As  copyrighted  books  are  required  to  be  printed  and  bound  in 
the  United  States,  evidence  should  be  required  on  entry  that 
such  books  were  exported  in  a  bound  condition  and  not  as  loose 


320  IMPOKTEES  FIRST  AID 

sheets,  and  that  the  printing  and  binding  were  both  performed 
within  the  limits  of  the  United  States. 

Imported  articles  found  to  bear  a  false  notice  of  copyright 
will  be  detained  and  forfeiture  proceedings  instituted  as  provided 
in  Schedule  32. 

If  satisfactory  evidence  is  not  produced  to  the  collector  that 
such  imported  books  were  produced  in  accordance  with  the  manu- 
facturing provisions  of  section  15,  or  are  exempt  therefrom,  the 
books  will  be  seized  and  forfeiture  proceedings  instituted  as  pro- 
vided in  section  32. 

Forfeiture  proceedings  instituted  under  the  copyright  act  will 
be  conducted  in  the  same  manner  as  in  case  of  merchandise 
seized  for  violation  of  the  customs  laws,  section  32,  supra. 
(Arts.  1266  to  1269,  Customs  Eegulations,  1908.) 

Authorized  editions  of  copyright  books  imported  through  the 
mails  or  otherwise  in  violation  of  the  copyright  act  may,  under 
customs  supervision,  be  returned  to  the  country  of  exportation 
whenever  it  is  shown  in  a  written  application  to  the  satisfaction 
of  the  Secretary  of  the  Treasury  that  such  importation  was  not 
due  to  willful  negligence  or  fraud.     (Sec.  32,  supra.) 

In  any  case  in  which  a  customs  officer  is  in  doubt  as  to  whether 
an  article  is  prohibited  importation  under  the  copyright  act  the 
articles  should  be  detained  and  the  facts  reported  to  the  depart- 
ment for  instruction. 

Franklin  MacVeagh^  Secretary, 


EXHIBIT  XIII. 

(T.  D.  28627.) 

Classification — Change  of  rate. 

Instructions  raising  classification  to  higher  rate  to  become  effect- 
ive thirty  days  after  date. 

Treasury  Department,  December  18,  1907. 
Sir:  You  are  informed  that  hereafter  all  instructions  of  the 
Department  under  which  merchandise  is  to  be  classified  at  a 
higher  rate  of  duty  than  it  has  been  the  practice  to  collect 
thereon  are  not  to  become  effective  or  put  into  force  by  customs 
officers  until  thirty  days  after  the  date  thereof.  When  classify- 
ing officers  are  of  the  opinion  that  the  classification  of  merchan- 
dise should  be  advanced  to  a  higher  rate  than  it  has  been  the 
practice  to  assess  thereon,  they  should  so  report  to  the  Depart- 
ment, in  order  that  general  instructions  in  the  matter  may  be 
issued. 

Eespectfully, 
James  B.  Eeynolds,  Acting  Secretary. 
Collector  of  Customs,  New  York. 


APPENDIX 


321 


EXHIBIT  XIV. 

METRIC    SYSTEM. 

AUTHORIZED  TABLE  OF  WEIGHTS  AND  MEASURES. 

As  established  by  Section  3570,  Revised  Statutes. 

MEASURES  OF  LENGTH. 


Metric  denominations  and 
values. 


Equivalents  in  denominations  in  use. 


Myriameter..        10,000  meters.         0.2137  miles. 


Kilometer 

Hectometer . . 
Dekameter. . . 

Meter 

Decimeter . . . 
Centimeter. . . 


1,000  meters. 

100  meters. 

10  meters. 

1  meter. 

i/4o  of  a  meter. 

1^00  o^  a  meter. 


0.62137  miles,  or  3,280  feet  and  10  inches. 
328  feet  and  1  inch. 
303.7  inches. 
30.37  inches. 

3.037  inches. 

0.3937  inches. 


Millimeter. . .    i^ooo  of  a  meter,  i       0.0394  Inches. 


MEASURES  OF  CAPACITY. 


Metric  denominations  and  values. 

Equivalents  in  denominations 
in  use. 

-oi 

Cubic  Measure. 

Dry 

Liquor  or  Wine 

Names. 

g^ 

Measure. 

Measure. 

Kiloliter,  or 

stere 

1,000 

1  cubic  meter 

1.308  cu.  yds. 

264.17  gallons. 

Hectoliter  . .  . 

100 

\{o  of  a  cubic  meter. . 

2  bus.  and 
3.35  pecks. 

26.417  gallons. 

Dekaliter  ... 

10 

10  cubic  decimeters. . . 

9.08  quarts.. 

2.6417  gallons. 

Liter  

1 

1  cubic  decimeter 

0.908  quarts. 

1.0567  quarts. 

Deciliter  .... 

Vio 

Mo  of  a  cub.  decimeter 

0.1022  cu.  in. 

0.845  gills. 

Centiliter  . . . 

Moo 

10  cubic  centimeters. . 

0.G102  cu.  in. 

0.3.38  fluid  ounces. 

Mililiter  .... 

Mood 

1  cubic  centimeter.. . 

0.001  cu.  in. 

0.27  fluid  drams. 

MEASURE  OF  SURFACE. 


Metric  denominations  and  values.     |  Equivalents  in  denominations  in  use. 


Hectare   10,000  square  meters.  ]       2.471  acres. 

Are   100  square  meters.  I    119.6      square  yards. 

Centare   1  square  meter.    |  1550         square  inches. 


12 


322 


IMPORTERS  FIRST  AID 


WEIGHTS. 


Metric  denominations  and  values. 

Equivalents  in 

denominations 

in  use. 

Names. 

Number 

of 
grams. 

Weight  of  what  quantity 
of   water   at   maximum 
density. 

Avoirdupois 
weight. 

Millier  or  tonneau. . 

1.000.000 

100,000 

10,000 

1,000 

100 

10 

1 

Vio 

Moo 

Vlooo 

1  cubic  meter 

2204.0         pounds. 

Quintal    

Myriagram  

Kilogram  or  kilo.  . . 

Hectogram   

Dekagram    

Gram   

Decigram  

1   hectoliter 

220.4G       pounds. 

22.040     pounds. 

2.204G   pounds. 

10  liters 

1  liter 

1  deciliter 

3.5274  ounces. 

10  cubic  centimeters 

1  cubic  centimeter 

Yio  of  a  cubic  centimeter. . 
10  cubic  millimeters 

1  cubic  millimeter 

0.3527  ounces. 

15.432     grains. 

1.5432  grains. 

Centigram    

Milligram  

0.1543  grains. 
0.0154  grains. 

APPENDIX 


323 


SPANISH    rOUNDS 

REDUCED   TO 

UNITED   STATES   POUNDS. 


United 

United 

United 

Spanish 

States. 

Spanish 

States. 

Spanish 

States. 

lbs. 

lbs. 

lbs. 

lbs. 

lbs. 

lbs. 

1 

1.0143 

38 

38..5446 

75 

76.0748 

2 

2.0287 

39 

31).r)."i89 

76 

77.0891 

3 

3.0430 

40 

40.5732 

77 

78.1035 

4 

4.0573 

41 

41.5875 

78 

79.1178 

5 

5.0716 

42 

42.6019 

79 

80.1321 

6 

G.0860 

43 

43.6162 

80 

81.1465 

7 

7.1003 

44 

44.6305 

81 

82.1608 

8 

8.1 14G 

45 

45.6449 

82 

83.1751 

9 

9.1290 

46 

46.6592 

83 

84.1895 

10 

10.1433 

47 

47.6735 

84 

85.2038 

11 

11.1576 

48 

48.(5879 

85 

86.2181 

12 

12.1719 

49 

49.7022 

86 

87.2325 

13 

13.1863 

50 

50.7165 

87 

88.2468 

14 

14.2006 

51. 

51.7309 

88 

89.2611 

15 

15.2149 

52 

52.7452 

89 

90.2754 

16 

16.2293 

53 

53.7595 

90 

91.2898 

17 

17.2436 

54 

54.7738 

91 

92.3041 

18 

•   18.2579 

55 

55.7882 

92 

93.3184 

19 

19.2722 

56 

56.8025 

93 

94.3328 

20 

20.2866 

57 

57.8168 

94 

95..3471 

21 

21.3009 

58 

58.8312 

95 

96.3614 

22 

22.3152 

59 

59.8455 

96 

97.3758 

23 

23.3296 

(» 

60.8598 

97 

98..3901 

24 

24.34.39 

(;i 

61.8742 

98 

99.4044 

25 

25.3582 

(;2 

62.8885 

99 

100.4188 

26 

26.3726 

63 

63.9028 

100 

101.4330 

27 

27.3869 

64 

64.9212 

2(K) 

202.8660 

28 

28.4012 

Cm 

65.9315 

300 

304.2990 

2t) 

29.4156 

6() 

6().9458 

400 

405.7320 

30 

30.4299 

(;7 

67.9602 

500 

.507.1(r»0 

31 

31.4442 

(W 

68.9745 

(*/K> 

608.5980 

32 

32.4586 

(>9 

69.9SRS 

700 

710.0320 

33 

33.4729 

70 

71.0(J31 

8(X) 

811.4650 

34 

34.4872 

71 

72.0175 

1MX> 

912.8970 

35 

35.5016 

72 

73.0318 

1000 

1014.3330 

3(5 

36.5159 

73 

74.0461 

37 

37.5302 

74 

75.0605 

324 


IMPORTERS  FIRST  AID 


HUNDRED-WEIGHTS  AND  TONS  REDUCED  TO  POUNDS. 

Tons  construed   to  mean  twenty  hundred-weight,  each  of  one  hundred  and 
twelve  pounds  avoh-dupois.     (See  Section  2951,  Revised  Statutes.) 


Cwts. 

Lbs. 

Tons. 

Lbs. 

Tons. 

Lbs. 

Tons. 

Lbs. 

Tons. 

Lbs. 

1 

112 

27 

60,480 

73 

163,520 

119 

266,560 

165 

369,600 

2 

224; 

28 

62,720 

74 

165,760 

120 

268,800; 

166 

371,840 

3 

336 

29 

64,960 

75 

168,000 

121 

271,040; 

167 

374,080 

4 

448 

30 

67,200 

76 

170,240 

122 

273,280, 

168 

376,320 

5 

560, 

31 

69,440 

77 

172,480 

123 

275,520 

169 

378,560 

6 

672 

32 

71,680 

78 

174,720 

124 

277,760 

170 

380,800 

7 

784 

33 

73,920 

79 

176,960 

125 

280.000 

171 

383,040 

8 

896 

34 

76,160 

80 

179,200 

120 

282,240 

172 

385,280 

9 

1,008 

35 

78,400 

81 

181,440 

127 

284,480 

173 

387,520 

10 

1,120! 

36 

80,640 

82 

183,680 

128 

286,720 

174 

389,760 

11 

1,232 

37 

82,880 

83 

185,920 

129 

288,960 

175 

392,000 

12 

1,344 

38 

85,120 

84 

188,160 

130 

291,200 

176 

394,240 

13 

1,456 

39 

87,360 

85 

190.400 

131 

293,440 

177 

396,480 

14 

1,568 

40 

89,600 

86 

192,640 

132 

295,680 

178 

398,720 

15 

1,680 

41 

91,840 

87 

194,880 

133 

297,920 

179 

400,960 

16 

1,792 

42 

94,080 

88 

197,120 

134 

300,160 

180 

403,200 

17 

1,904 

43 

96,320 

89 

199,360 

135 

302,400 

181 

405,440 

18 

2,016: 

44 

98,560 

90 

201,600 

136 

304,640 

182 

407,680 

19 

2,128' 

45 

100,800 

91 

203,840 

137 

306,880 

183 

409,920 

Tons 

[ 

46 

103,040 

92 

20(5,080 

138 

309,120 

184 

412,160 

1 

2,240 

47 

105,280 

93 

208,320 

139 

311,360 

185 

414,400 

2 

4,480 

48 

107,520 

94 

210,560 

140 

313,600 

186 

416,640 

3 

6,720' 

49 

109,760 

95 

212,800 

141 

315,840 

187 

418,880 

4 

8,960 

50 

112,000 

96 

215,040 

142 

318,080 

188 

421,120 

5 

11,200 

51 

114,240 

97 

217,280 

143 

320,320 

189 

423,360 

6 

13,440; 

52 

116,480 

98 

219,520 

144 

322,560 

190 

425,600 

7 

15,680 

53 

118,720 

99 

221,700 

145 

324,800 

191 

427,840 

8 

17,920 

54 

120,960 

100 

224,000 

140 

327,040 

192 

430,080 

9 

20,160 

55 

123,200 

101 

226,240 

147 

329,280 

193 

432,320 

10 

22,400j 

56 

125,440 

102 

228,480 

148 

331,520 

194 

434,560 

11 

24,640' 

57 

127,680 

103 

230,720 

149 

333,760 

195 

436,800 

12 

26,880 

58 

129,920 

104 

232,960 

150 

336,000 

196 

439,040 

13 

29,120 

59 

132,160 

105 

235,200 

151 

338,240 

197 

441.280 

14 

31,360 

60 

134,400 

100 

237,440 

152 

340,480 

198 

443,520 

15 

33,600 

61 

136,640 

107 

239,680 

153 

342,720 

199 

445,760 

16 

35,840, 

62 

138,880 

108 

241,920 

154 

344.960 

200 

448,000 

17 

38,080; 

63 

141,120 

109 

244,160 

155 

347,200 

300 

672,000 

18 

40,3201 

64 

143,360 

110 

246,400 

156 

349,440 

400 

896,000 

19 

42,560 

65 

145,600 

111 

148,640 

157 

351,680 

500 

1,120,000 

20 

44,800; 

66 

147,840 

112 

250,880 

158 

353,920 

600 

1,344,000 

21 

47,040, 

67 

150,080 

113 

258,120 

159 

356,160 

700 

1,568.000 

22 

49,280. 

68 

152,320 

114 

255,360 

160 

358,400 

800 

1,792.000 

23 

51,520 

69 

154,560 

115 

257,600 

161 

360,640 

900 

2,016,000 

24 

53,760 

70 

156,800 

116 

259,840 

162 

362,880 

1.000 

2,240,000 

25 

56,000; 

71 

159,040 

117 

262,080 

163 

365,120 

26 

58.240, 

72 

161,280 

118 

264,320 

164 

367,360 

1 

APPENDIX 


325 


LITERS  REDUCED  TO  U.  S.  WINE  GALLONS. 
100  Centiliters  =  1  Liter  =  1.0567  Quarts  =  .26417  Gallon. 


Liters. 

Gallons. 

Liters. 

Gallons. 

Liters. 

Gallons. 

1 

.2^.12 

38 

10.0387 

74 

19.5490 

2 

.5284 

39 

10.3028 

75 

19.8131 

3 

.7925 

40 

10.5070 

70 

20.0773 

4 

1.0507 

41 

10.8312 

77 

20.3415 

5 

1..3209 

42 

11.0954 

78 

20.0057 

6 

1.5851 

43 

11.3595 

79 

20.8098 

7 

1.8492 

44 

11.0237 

80 

21.1340 

8 

2.1134 

45 

11.8879 

81 

21.3982 

9 

2.3770 

46 

12.1521 

82 

21.0023 

10 

2.0418 

47 

12.4102 

83 

21.9205 

11 

2.9059 

48 

12.0804 

84 

22.1907 

12 

3.1701 

49 

12.9440 

85 

22.4549 

1.3 

3.4343 

50 

13.2088 

80 

22.7190 

14 

3.0985 

51 

13.4729 

87 

22.9832 

15 

3.9020 

52 

13.7371 

88 

23.2474 

10 

4.22(» 

53 

14.0013 

89 

23.5116 

17 

4.4910 

54 

14.20,54 

90 

23.7758 

18 

4.7552 

55 

14.5290 

91 

24.0399 

19 

5.0193 

56 

14.7938 

92 

24.3041 

20 

5.2835 

57 

15.0580 

93 

24.5683 

21 

5.5477 

58 

15.3222 

94 

24.8324 

22 

5.8119 

59 

15.5863 

95 

25.0966 

23 

0.0700 

60 

15.8505 

96 

25.3608 

24 

0.3402 

61 

16.1147 

97 

25.6250 

25 

0.0044 

62 

16.3789 

98 

25.8892 

20 

G.8(«0 

63 

16.6430 

99 

26.1533 

27 

7.1327 

64 

16.9072 

100 

26.4175 

28 

7.39()'9 

65 

17.1714 

200 

52.8350 

29 

7.0011 

66 

17.4356 

300 

79.2525 

30 

7.9253 

67 

17.6997 

400 

105.6700 

31 

8.1894 

68 

17.9639 

500 

132.0875 

32 

8.4530 

69 

18.2281 

600 

158.5050 

33 

8.7178 

70 

18.4923 

700 

184.9225 

34 

8.9820 

71 

18.7564 

800 

211.3400 

35 

9.2461 

72 

19.0206 

900 

237.7575 

36 

9.5103 

73 

19.2848 

1000 

204.1750 

37 

9.7745 

326 


IMPORTERS  FIRST  AID 


KILOGRAMS  OR  KILOS  REDUCED  TO  AVOIRDUPOIS  POUNDS. 
1000  Grams  =  1  Kilo  =  2.2046  Lbs. 


Kilos. 

U.  S.  lbs. 

Kilos. 

1 

U.  S.  lbs. 

Kilos. 

1 

U.  S.  lbs. 

1 

2.2046 

38 

83.7748 

74 

163.1404 

2 

4.4092 

39 

85.9794 

75 

165.3450 

3 

6.6138 

40 

88.1840 

76 

167.5496 

4 

8.8184 

41 

90.3886 

77 

169.7542 

5 

11.0230 

42 

92.5932 

78 

171.9588 

6 

13.2276 

43 

94.7978  1 

79 

174.1634 

7 

15.4322 

44 

97.0024  i 

80 

176.3680 

8 

17.6368 

45 

99.2070 

81 

178.5726 

9 

19.8414 

46 

101.4116 

82 

180.7772 

10 

22.0460 

47 

103.6162 

83 

182.9818 

11 

24.2506 

48 

105.8208 

84 

185.1864 

12 

26.4552 

49 

108.0254 

85 

187.3910 

13 

28.6598 

50 

110.2300 

86 

189.5956 

14 

30.8644 

51 

112.4346 

87 

191.8002 

15 

33.0690 

52 

114.6392 

88 

194.0048 

16 

35.2736 

53 

116.8438 

89 

196.2094 

17 

37.4782 

54 

119.0484 

90 

198.4140 

18 

39.6828 

55 

121.2530 ; 

91 

200.6186 

19 

41.8874 

56 

123.4576 

92 

202.8232 

20 

44.0920 

57 

125.6622 

93 

205.0278 

21 

46.2966 

58 

127.8668 

94 

207.2324 

22 

48.5012 

59 

130.0714 

95 

209.4370 

23 

50.7058 

r)0 

132.2760 

96 

211.6416 

24 

52.9104 

(Ji 

134.4806 

97 

213.8462 

25 

5.5.1150 

62 

136.6852 

98 

216.0508 

26 

57.3196 

63 

138.8898 

99 

218.2554 

27 

59.5242 

64 

141.0944 

100 

220.4600 

28 

61.7288 

65 

143.2990 

200 

440.9200 

29 

63.9334 

66 

145.5036 

300 

661.3800 

30 

66.1380 

67 

147.7082  ! 

400 

881.8400 

31 

68.3426 

68 

149.9128 ' 

500 

1102..300O 

32 

70.5472 

69 

152.1174  i 

600 

1322.7600 

33 

72.7518 

70 

154.3220 1 

700 

1543.2200 

34 

74.9564 

71 

156.5266, 

8(X) 

1763.6800 

35 

77.1610 

72 

158.7312 

900 

1984.140C* 

36 

79.3656 

73 

160.9358 

1000 

2204.6000 

37 

81.5702  1 

APPENDIX 


327 


ONE  METRE  REDUCED  TO  SQUARE  YARDS 

FROM 

Vs  TO  100  CENTIMETRES  WIDE. 
1  Metre  =  100  Centimetres  =  39.37  Inches. 


Width 

Width 

Width 

in 

Sq.  Yds. 

in 

Sq.  Yds. 

in 

Sq.  Yds. 

C.  M. 

CM. 

1 

C.  M. 

v> 

.00598 

34 

.40<>64 

68 

.81328 

1 

.01196 

35 

.41860   1 

69 

.82524 

2 

.02392 

36 

.43056 

70 

.83720 

3 

.03588 

37 

.44252 

71 

.84916 

4 

.04784 

38 

.45448 

72 

.86112 

5 

.05980 

39 

.46644 

73 

.87308 

a 

.07170 

40 

.47840 

74 

.88504 

7 

.08372 

41 

.41K»37 

75 

.89700 

8 

.09508 

42 

.50232 

76 

.90896 

1) 

.107(54 

43 

.51428 

77 

.92092 

10 

.IIJHK) 

44 

.52024 

78 

.J)3288 

11 

.Kn50 

45 

.5:{S20 

79 

.94484 

1*_' 

.14352 

4V, 

.55O10 

80 

.95080 

13 

.15548 

47 

.50212 

81 

.96876 

14 

.10744 

48 

.57408 

82 

.98072 

15 

.17940 

49 

.58<i04 

8.3 

.99268 

10 

.19130 

1     50 

.59800 

84 

1.0O464 

17 

.20332 

1     51 

.OOiKKJ 

85 

1.01660 

18 

.21528 

52 

.62192 

86 

1.02856 

19 

.22724 

53 

.63388 

87 

1.04052 

20 

.23t)20 

54 

.04584 

88 

1.05248 

21 

.251 10 

55 

.<k5780 

89 

1.06444 

22 

.20312 

56 

.fk;976 

90 

1.07640 

23 

.27508 

57 

.(«172 

91 

1.08836 

24 

.28704 

58 

.(.•9308 

92 

1.10032 

25 

.29900 

59 

.70564 

93 

1.11228 

2(i 

.31090 

00 

.71760 

94 

1.12424 

27 

.32292 

61 

.72956 

95 

1.13620 

28 

.33488 

62 

.74152 

96 

1.14816 

29 

.34084 

63 

.75348 

97 

1.16012 

30 

.35880 

64 

.70544 

98 

1.17208 

31 

.37076 

65 

.77740 

99 

1.18404 

32 

.38272 

66 

.78930 

100 

1.19600 

33 

.39468 

67 

.80132 

328 


IMPOKTERS  FIEST  AID 


LINEAL  YARD 
FROM  %  OF  AN  INCH  TO  100  INCHES  IN  WIDTH 

REDUCED  TO 

SQUARE  YARDS. 


Inches 

Inches 

Inches 

Wide. 

Sq.  Yds. 

Wide. 

Sq.  Yds. 

Wide. 

Sq.  Yds. 

Vs 

.0035 

30 

.8333 

66 

1.8333 

V4 

.0009 

31 

.8611 

67 

1.8611 

% 

.0104 

32 

.8889 

68 

1.8888 

V2 

.0139 

33 

.9167 

69 

1.9166 

% 

.0174 

34 

CiAAA 

70 

1.9444 

% 

.0208 

35 

.9722 

71 

1.9722 

Vh 

.0242 

36 

1.0000 

72 

2.0000 

1 

.02775 

37 

1.0277 

73 

2.0278 

2 

.0555 

38 

1.0555 

74 

2.0556 

8 

.0833 

39 

1.0833 

75 

2.0833 

4 

.1111 

40 

1.1111 

76 

2.1111 

5 

.1389 

41 

1.1389 

77 

2.1389 

0 

.1667 

42 

1.1667 

78 

2.1667 

7 

.1944 

43 

1.1944 

79 

2.1944 

8 

.2222 

44 

1.2222 

80 

2.2222 

9 

.2500 

45 

1.2500 

81 

2.2500 

10 

.2778 

46 

1.2777 

82 

2.2778 

11 

.3055 

47 

1.3055 

83 

2.3056 

12 

.3333 

48 

1.3333 

84 

2.3333 

13 

.3611 

49 

1.3611 

85 

2.3611 

14 

.3888 

50 

1.3888 

86 

2.3889 

15 

.4166 

51 

1.4166 

87 

2.4167 

IG 

.4444 

52 

1.4444 

88 

2.4444 

17 

.4722 

53 

1.4722 

89 

2.4722 

18 

.5000 

54 

1.5000 

90 

2.5000 

19 

.5278 

55 

1.5277 

91 

2.5278 

20 

.5555 

56 

1.5555 

92 

2.5556 

21 

.5833 

57 

1.5833 

93 

2.5833 

22 

.6111 

58 

1.6111 

94 

2.6111 

23 

.6389 

59 

1.6388 

95 

2.6389 

24 

.6666 

60 

1.6666 

96 

2.6667 

25 

.6944 

61 

1.6944 

97 

2.6944 

26 

.7222 

62 

1.7222 

98 

2.7222 

27 

.7500   . 

63 

1.7500 

99 

2.7500 

28 

.7777 

64 

1.7777 

100 

2.7778 

29 

.8056 

65 

1.8055 

APPENDIX 


329 


ENGLISH   POUNDS.  QUARTERS,   HUNDRED-WEIGHTS  AND 
TONS  REDUCED  TO  KILOS. 


Lbs. 

K 

llos. 
.4535 

Lbs. 

Kilos. 

Lbs. 

Kilos. 

Lbs. 

Kilos. 

1 

0 

31 

14.0585 

61 

27.6635 

91 

41.2685 

2 

.9070 

32 

14.5120 

62 

28.1170 

92 

41.7220 

3 

1.3605 

33 

14.9655 

63 

28.5705 

93 

42.1755 

4 

1.8140 

34 

15.4190 

64 

29.0240 

94 

42.6290 

5 

2.2675 

35 

15.8725 

65 

29.4775 

95 

43.0825 

6 

2.7210 

36 

16.3260 

66 

29.9310 

96 

43.5360 

7 

3.1745 

37 

16.7795 

67 

30.3845 

97 

43.9895 

8 

3.6280 

38 

17.2330 

68 

30.8380 

98 

44.4430 

9 

4.0815 

39 

17.6865 

69 

31.2915 

99 

44.8965 

10 

4.5350 

40 

18.1400 

70 

31.7450 

100 

45.3500 

11 

4.9885 

41 

18.5935 

71 

32.1985 

200 

90.7000 

12 

5.4420 

42 

19.0470 

72 

32.6520 

300 

136.0500 

13 

5.8955 

43 

19.5005 

73 

33.1055 

400 

181.4000 

14 

6.3490 

44 

19.9540 

74 

33.5590 

500 

226.7500 

15 

6.8025 

45 

20.4075 

75 

34.0125 

600 

272.1000 

16 

7.2560 

46 

20.8610 

76 

34.4660 

700 

317.4500 

17 

7.7095 

47 

21.3145 

77 

34.9195 

800 

362.8000 

18 

8.1630 

48 

21.7680 

78 

35.3730 

900 

408.1500 

19 

8.6165 

49 

22.2215 

79 

35.8265 

1,000 

453.5000 

20 

9.0700 

50 

22.6750 

80 

36.2800 

2,000 

907 

21 

9.5235 

51 

23.1285 

81 

36.7335 

3.000 

1,360.5000 

22 

9.9770 

52 

23.5820 

82 

37.1870 

4,000 

1,814 

23 

10.4305 

53 

24.0355 

83 

37.6405 

5,000 

2,267.5000 

24 

10.8840 

54 

24.4890 

84 

38.0940 

6,000 

2,721 

25 

11.3375 

55 

24.9425 

85 

38.5475 

7,000 

3,174.5000 

26 

11.7910 

56 

25.3900 

86 

39.0010 

8,000 

3,628 

27 

12.2445 

57 

25.8495 

87 

39.4545 

9,000 

4,081.5000 

28 

12.6980 

58 

26.3030 

88 

39.9080 

10,000 

4,535 

29 

13.1515 

59 

26.7565 

89 

40.3615 

20,000 

9,070 

30 

13.6050 

60 

27.2100 

90 

40.8150 

30,000 

13,605 

^ 

1    ^ 

^ 

t 

T3 

§ 

13 

a 

1 

13 

1 

X3 

s 

1 

p 

^ 

P 

p 

S   1      p 

a 

UJ 

a 

s 

a 

w  •   o 

s 

Quarte 

rs 

Ilundn 

?d- 

Hundr 

ed- 

(28  lbs 

) 

weigh 

ts 

weigh 

ts 

To 

ns 

1 

12.7 

(112  It 

►s.) 

(112  1 

bs.) 

1  (2,240 

lbs.) 

2 

25.4 

4 

203.2 

12 

609.6 

1 

1,016 

3 

38.1 

5 

254 

13 

660.4 

2 

2,032 

Hundre 

Ki- 

6 

304.8 

14 

711.2 

3 

3.048 

weight 

s 

7 

355.6 

15 

762 

4 

4,064 

(112  lb 

s.) 

8 

406.4 

16 

812.8 

5 

5,080 

1 

50.8 

9 

457.2 

17 

863.6 

6 

6,096 

2 

101.6 

10 

508 

18 

914.4 

7 

7,112 

3 

152.4 

11 

558.8 

19 

965.2 

8 

9 

10 

• 

8,128 

9,144 

10,160 

330 


IMPORTERS  FIRST  AID 


JAPANESE  MOMMES  REDUCED  TO  AVOIRDUPOIS  POUNDS. 
1  Mom  ME  =  3.750  Grammes.     (T.  D.  18590.) 


M. 

Pounds. 

M. 

Pounds. 

M. 

Pounds. 

1 

.00826725 

35 

.28935375 

69 

.57044025 

2 

.01653450 

36 

.29762100 

70 

.57870750 

3 

.02480175 

37 

.30588825 

71 

.58697475 

4 

.03306900 

38 

.31415550 

72 

.59524200 

5 

.04133625 

39 

.32242275 

73 

.60350925 

6 

.04960350 

40 

.33069000 

74 

.61177650 

7 

.05787075 

41 

.33895725 

75 

.62004375 

8 

.06613800 

42 

.34722450 

76 

.62831100 

9 

.07440525 

43 

.35549175 

77 

.63657825 

10 

.08267250 

44 

.36375900 

78 

.64484550 

11 

.09093975 

45 

.37202625 

79 

.65311275 

12 

.09920700 

46 

.38029350 

80 

.66138000 

13 

.10747425 

47 

.38856075 

81 

.60964725 

14 

.11574150 

48 

.39682800 

82 

.67791450 

15 

.12400875 

49 

.40509525 

83 

.68618175 

16 

.13227600 

50 

.41336250 

84 

.69444900 

17 

.14054325 

51 

.42162975 

85 

.70271625 

18 

.14881050 

52 

.42989700 

86 

.71098350 

19 

.15707775 

53 

.43816425 

87 

.71925075 

20 

.165.34500 

54 

.44643150 

88 

.72751800 

21 

.17361225 

55 

.45469875 

89 

.73578525 

22 

.18187950 

56 

.46296600 

90 

.74405250 

23 

.19014675 

57 

.47123325 

91 

.75231975 

24 

.19841400 

58 

.47950050 

92 

.76058700 

25 

.20668125 

59 

.48776775 

93 

.76885425 

26 

.21494850 

60 

.49603500 

94 

.77712150 

27 

.22321575 

61 

.50430225 

95 

.78538875 

28 

.23148300 

62 

.51256950 

96 

.79365600 

29 

.23975025 

63 

.52083675 

'     97 

.80192325 

30 

.24801750 

64 

.52910400 

98 

.81019050 

31 

.25628475 

65 

.53737125 

99 

.81845775 

32 

.26455200 

66 

.545638.50 

100 

.82672500 

33 

.27281925 

67 

.55390575 

34 

.28108650 

68 

.56217300 

APPENDIX 


331 


LITRES  CONVERTED  INTO  WINE  GALLONS. 


Litres. 

Gallons. 

J 

1 

Litres. 

Gallons. 

1 
Litres. 

Gallons. 

1 

1 
.264175 

41 

10.831175 

80 

21.134000 

2 

.528350 

42 

11.095350 

81 

21.398175 

3 

.792525 

43 

11.359525 

82 

21.662350 

4 

1.05G700 

44 

11.623700 

83 

21.926525 

.5 

1.320875 

45 

11.887875 

84 

22.190700 

6 

1.585050 

40 

12.152050 

85 

22.454875 

7 

1.849?*>5 

47 

12.416225 

86 

22.719050 

8 

2.113400 

48 

12.680100 

87 

22.983225 

9 

2.377575 

49 

12.944575 

88 

23.247400 

10 

2.641750 

50 

13.208750 

89 

23.511575 

11 

2.905925 

51 

13.472925 

90 

23.775750 

12 

3.170100 

52 

13.737100 

91 

24.039925 

13 

3.434275 

53 

14.001275 

92 

24.304100 

14 

3.698450 

54 

14.265450 

93 

24.568275 

15 

3.962625 

55 

14.529625 

94 

24.832450 

1(5 

4.226800 

56 

14.793800 

95 

25.096625 

17 

4.490975 

57 

15.057975 

m 

25.360800 

18 

4.755150 

58 

15.322150 

97 

25.624975 

19 

5.019325 

59 

15.58f«25 

98 

25.889150 

20 

5.283500 

(iO 

15.850500 

99 

26.153325 

21 

5.547(;75 

61 

16.114(J75 

100 

26.4175 

22 

5.811850 

62 

16.378850 

200 

52.8350 

23 

G.07(J025 

63 

16.643025 

300 

79.2525 

24 

6.340200 

64 

16.907200 

400 

105.6700 

25 

6.604375 

65 

17.171375 

500 

132.0875 

2(i 

6.868550 

66 

17.435550 

600 

158.5050 

27 

7.132725 

67 

17.699725 

700 

184.9225 

28 

7.396900 

68 

17.963900 

800 

211.3400 

29 

7.661075 

69 

18.228075 

900 

237.7575 

30 

7.925250   i 

70 

18.492250 

1,000 

2(54.175 

31 

8.189425 

71 

18.756425 

2,000 

528.350 

32 

8.453600 

72 

19.020600 

3,000 

792.525 

33 

8.717775 

73 

19.284775 

4,000 

1,056.700 

34 

8.981950 

74 

19.548950 

5,000 

1,320.875 

35 

9.246125 

75 

19.813125 

6,000 

1,585.050 

3(5 

9.510300 

7(; 

20.077300 

7,000 

1,^9.225 

37 

9.774475 

77 

20.341475 

8,000 

2,113.400 

38 

10.038650 

78 

20.605650 

9,000 

2,377.575 

39 

10.302825 

79 

20.869825 

10,000 

2,641.750 

40 

10.567000 

332 


IMPOETERS  FIRST  AID 


UNITED  STATES  AND  ENGLISH  WEIGHTS  AND  MEASURES. 


AVOIRDUPOIS    WEIGHT. 


1  dram 
16  drams 


16  ounces  

28  pounds  

4  quarters   

20  hundredweight. 
or — 

25  pounds  

100  pounds  

2,000  pounds 


=  1  ounce 


1  pound  

1  quarter   

1  hundredweight    . . 
1  ton  of  2240  pounds 


1  quarter   

1  hundredweight 
1  ton   


Grams. 
1.77184628 
28.3495406 
Kilos. 
0.45359265 
12.70059420 
50.80237680 
1,016.0475360 

11.33981625 
45.35926500 
907.1853000 


1  kilo  =  2.2046212  pounds  avoirdupois. 


TEOY    WEIGHT. 

1  grain   

24  grains   =  1  pennyweight 

20  pennyweights =  1  ounce    

12  ounces —  1  pound 

1  gram  =  15.43235  troy  grains. 


Grams. 
0.064798949 
1.55517478 
31.1034956 
373.241948 


APOTHECARIES     WEIGHT. 

1  grain  

20  grainss =  1  scruple   O ) 

3  scruples  =  1  dram  (3) 

8  drams   =  1  ounce   (3) 

12  ounces =  1  pound  (lb.) 

1  gram  —  0.7716175  scruple. 


Grams. 
0.064798949 
1.29597898 
3.8879369 
31.1034956 
373.241948 


WINE    MEASURE     (UNITED    STATES). 


minim   

minims  .  .,. 
fluidrachms 
fluidouuces 

gills  

pints  

quarts  

311/2  gallons 

42  gallons  .  . . . 
2  barrels  . . . . 
2  hogsheads  . 
2     pipes   


..  =  1 

.!  =  1 
..  —  1 

..  =:  1 
..  —  1 
..  =  1 
..  =  1 
..  =  1 
..  =  1 
..    —   1 

1  liter  =  0.2641131  gallon. 


fluidrachm   (fl.  3) 
fluidounce  (fl.  3) . 

gill  

pint 

quart 

gallon  

barrel  

tierce  

hogshead   

pipe  or  butt 

tun 


Liters. 

.000061621093 

.00369726576 

.029578125 

.1183125 

.47325 

.9465 
3.786 
119.259 
159.012 
238.518 
477.036 
954.072 


DRY     MEASURE. 


1  pint 

2  pints =  1  quart  . 

8  quarts  =:  1  peck  . . 

4  pecks  :=  1  bushel 

8  bushels   =  1  quarter 


Liters. 
0.550675 

.10135 
8.8108 
35.2432 
281.9456 


4  quarters   =  1  chaldron  =  1,127.7824 

1  English  or  Imperial  struck  bushel  =  1.0315  United  States  bushels 
=  36.3533608  liters. 

3  Imperial  bushels  :=  1  English  sack. 

8  Imperial  bushels  or  8^^  United  States  bushels  (nearly)  =  1  Eng- 
lish quarter. 

5  English  quarters  =  1  English  load. 

1  hectoliter  =  2.8374267  United  States  bushels. 


APPENDIX 


333 


UNITED  STATES  AND  ENGLISH  WEIGHTS  AND  MEASURES.- 

Continued. 


CUBIC    MEASURE, 


1 

10 


line  , 
lines 


4  inches 
12      inches 

3      feet  . . 

2     yards 

514  yards 
40     rods  . 


z=  1  inch 


hand  . . 
foot  .. 
yard  . 
fathom 
rod  . . . 
furlong 


8      furlongs =  1  mile  (1,700  yards). 

3     miles  =:  1  league  

1  meter  =  1.093G33  yards. 


Cubic  centimeters. 
=         0.2539954 
=         2.5399541 

Meters. 
=         0.101598164 
=  .304794493 

=  .91438348 

=  1.82876690 

=         5.02910914 
=1     201.1643656 
=  1,009.3149248 
=  4,827.9447744 


2%  Inches 


9 
27 
36 
45 


inches 
inches 
inches 


CLOTH    MEASURE. 


=  1  nail 


inches   =  1  quarter 


1  ell  Flemish, 

1  yard   

1  ell   English 


Centimeters. 

6.34988525 

Meters. 

0.228595869 
.685787607 
.91438348 

1.142979345 


54     inches   =  1  ell  French =         1.371575214 


SQUARE     MEASURE. 


1      sq.  inch 

144     sq.  inches  =  1  sq.  foot . 
9      sq.  feet. .  =  1  sq.  yard , 


6.4513668301  sq.  centimeters, 
.09289968113  sq.  meters. 
.83609714849  sq.  meters. 


30^  sq.  yards  =  1  sq.  rod  or  perch  =   25.2919383397  sq.  meters. 


10.11677533588  ares. 
40.46710134352  ares. 


40      sq.  rods .  z=  1  rood 

4      roods =:  1  acre 

640      acres =1  sq.  mile =  258.9894464  hectares. 

1  sq.  meter  :=  1.1900332  sq.  yards. 


MEASURES    OF    LENGTH. 


1  cubic  inch. 


1,728  cubic  inches = 

16  cubic  feet = 

27  cubic  feet = 

40  ft.  round  timber.  = 

42  cubic  feet = 

50  feet  hewn  timber  = 

128  cubic  feet = 


1  cubic  foot. .. 
1  cord  foot. . . . 
1  cubic  yard. . 

or  load 

1  ton  shipping. 
1  ton  or  load. . 
1  cord  


Centimeters. 

10.380175554 

Cubic  meters. 

0.02831531 

.453044976 

.764513412 

1.132612435 

1.189243062 

1.41576555 

3.624359808 


1  cubic  meter  =  1.3080215  cubic  yards. 


TONNAGE. 


1  register  ton, 


40  cubic  feet, 


42  cubic  feet. 
60  cubic  feet. 


100        cubic  feet. 

1         United  States  shipping  ton. 
32.143  United  States  bushels. 
31.16    Imperial  bushels. 

1         British  shipping  ton. 
32.719  Imperial  bushels. 
33.75    United  States  bushels. 

1        keel. 


334  IMPORTERS  FIRST  AID 

MISCELLANEOUS   WEIGHTS   AND   MEASURES. 


Name. 


Locality. 


Aam  . . 
Ahni  . . 
Archin 
Arratel 

Arroba 


Aune  . 
Bushel 
Candy 


Cantar 
Carg^ 
Catty  . 


Checki  .  . 
Drachma 
Fanega  . 


Gallon 
Hecto 


Inch 


Kau 


Kiu  .... 
Liang  .> 
Libra  .. 
Livre  .  . . 
Maund  . 


Monme 
Oke  ... 


I 
Palm    (marble)...! 

Palma    j 

Pecul   


Amsterdam  

Amsterdam 

Russia    

Brazil    

Portugal  

Brazil    

Spain    

Switzerland  

Great  Britain 

Allepo   

Bombay   

Muscat 

Turkey  

Crete  

China,  Japan  and  Sumatra 

Java   

Smyrna    

CJreece    

Argentina 

Chile    

Madeira  

Spain    

Great  Britain 

Para   

Brazil,  except  Para 

France  

Italy  

China   

Netherlands    

Japan  

China   

Same  as  pound. 
Same  as  pound. 

Bengal   

Bombay   

Calcutta    

Madras   

Muscat    

Japan  

Greek   

Smyrna 

Turkey    

Italy  

Italy  

China,  Japan  and  Sumatra 

Java  

Siam 


U.  S.  Equivalent. 


41  galls. 
41  galls. 

%  yd. 

1.012  lbs. 

1.012  lbs. 

32.38  lbs. 

2.5.35  lbs. 

1%  yds. 

1.031G  bu. 

6G0  lbs. 

559.968  lbs. 

525  lbs. 

125  lbs. 

4.325  bu. 

IMt  lbs. 

1..3(;  lbs. 

1.77  lbs. 

Vs  oz. 

3.75  bu. 

2.838  bu. 

1.601  bu. 

16  galls. 

1.2009  gall. 

112  lbs. 

81  Va  Ihs. 

1,0657  inches. 

0.9864  inches. 

IMj  lbs. 

.2642  gall. 

1%  oz. 

IVs  oz. 


82%  lbs. 

28  lbs. 

74%  lbs. 

25  lbs. 

8%  lbs. 

.008267  lb. 

2.75578  lbs. 

2.83282  lbs. 

2.81857  lbs. 

0.5555  cu.  ft. 

9.864  inches. 

133%  lbs. 

136  lbs. 

133.3783  lbs. 


APPENDIX  335 

MISCELLANEOUS   WEIGHTS   AND   MEASURES.— ConfinMed. 


Name. 


Peoul   

Pik   

Pik,  square 
Pfund   .... 

Pood   

Pound  .... 


Quintal 

Rotolo 
Tael   .. 
Velt    .. 
Zar  ... 


Locality. 


Singapore    

Turkey  

Smyrna    

Same  as  pound 

Russia    

Brazil    

Chile   

Cuba    

Hayti 

Germany   

Greece   

Mexico 

Netherlands    . . 
Nicaragua  . . . . 

Peru   

San  Domingo. . 

Russia    

Uruguay 

Venezuela    . . . . 

Italy  

Argentina    

Brazil 

Italy  

China   

France  

Persia   


U.  S.  Equivalent. 


133%  lbs. 
2G%  inches. 
.574  sq.  yd. 

36.113  lbs. 

1.012  lbs. 

1.014  lbs. 
1.0161  lbs. 
1.0792  lbs. 
1.1023  lbs. 
1.0526  lbs. 
1.01465  lbs. 
1.1023  lbs. 
1.0143  lbs. 
1.0143  lbs. 
1.0792  lbs. 

.9028  lbs. 
1.0143  lbs. 
1.0161  lbs. 
220.46  lbs. 

101.4  lbs. 

129..54  lbs. 

1.9645  lbs. 

IMj  oz. 

2  galls. 

40.95  inches. 


336 


IMPORTERS  FIRST  AID 


EXHIBIT  XV. 


POUND  STERLING  OF  GREAT  BRITAIN 

REDUCED    TO 

CUSTOM-HOUSE  STANDARD 
At  $4.8665  as  Fixed  by  Section  3565  of  the  Revised  Statutes. 


£  s. 

$  cts. 

£ 

$  cts. 

£ 

\ 
$  cts. 

£ 

$  cts. 

1 

.2433 

14 

68.1310 

46 

223.8590 

78 

379.5870 

2 

.4866 

15 

72.9975 

47 

228.7255 

79 

384.4535 

3 

.7299 

16 

77.8640 

48 

233.5920 

80 

389.3200 

4 

.9732 

17 

82.7305 

49 

238.4585 

81 

394.1865 

5 

1.2165 

18 

87.5970 

50 

243.3250 

82 

399.0530 

6 

1.4598 

19 

92.4635 

51 

248.1915 

83 

403.9195 

7 

1.7031 

20 

97.3300 

52 

253.0580 

84 

408.7860 

8 

1.9464 

21 

102.1965 

53 

257.9245 

85 

413.6525 

9 

2.1897 

22 

107.0630 

54 

262.7910 

86 

418.5190 

10 

2.4330 

23 

111.9295 

55 

267.6575 

87 

423.3855 

11 

2.6763 

24 

116.7960 

56 

272.5240 

88 

428.2520 

12 

2.9196 

25 

121.6625 

57 

277.3905 

89 

433.1185 

13 

3.1629 

26 

126.5290 

58 

282.2570 

90 

437.9850 

14 

3.4062 

27 

131.3955 

59 

287.12.35 

91 

442.8515 

15 

3.6495 

28 

136.2620 

60 

291.9900 

92 

447.7180 

16 

3.8928 

29 

141.1285 

61 

296.8565 

93 

452.5845 

17 

4.1361 

30 

145.9950 

62 

301.7230 

94 

457.4510 

18 

4.3794 

31 

150.8615 

63 

306.5895 

95 

462.3175 

19 

4.6227 

32 

155.7280 

64 

311.4560 

96 

467.1840 

£1 

4.8665 

33 

160.5945 

65 

316.3225 

97 

472.0505 

2 

9.7330 

34 

165.4610 

66 

321.1890 

98 

476.9170 

3 

14.5995 

35 

170.3275 

67 

326.0555 

99 

481.7835 

4 

19.4660 

36 

175.1940 

68 

330.9220 

100 

486.6500 

5 

24.3325 

37 

180.0605 

69 

335.7885 

200 

973.300 

6 

29.1990 

38 

184.9270 

70 

340.6550 

300 

1459.950 

7 

34.0(555 

39 

189.7935 

71 

345.5215 

400 

1946.600 

8 

38.9320 

40 

194.6600 

72 

350.3880 

500 

2433.250 

9 

43.7985 

41 

199.5265 

73 

355.2545 

600 

2919.900 

10 

48.6650 

42 

204.3930 

74 

360.1210 

700 

3406.550 

11 

53.5315 

I   43 

209.2595 

75 

364.9875 

800 

3893.200 

12 

58.3980 

44 

214.1260 

76 

369.8540 

900 

4379.850 

13 

63.2645 

45 
1 

218.9925 

77 

374.7205 

1000 

4866.500 

APPENDIX 


337 


FRANC  OF  FRANCE,  SWITZERLAND  AND  BELGIUM ;  LIRE  OF 
ITALY ;  DRACHMA  OF  GREECE,  AND  PESETA  OF  SPAIN 

REDUCED    TO 

CUSTOM-HOUSE    STANDARD. 
1  Franc  of  100  Centimes  =  19%o  Cents  U.  S.  Currency. 


Francs. 

$  cts. 

Francs. 

$  cts. 

Francs. 

$  cts. 

1 

,193 

38 

7.334 

75 

14.475 

2 

.386 

39 

7.527 

76 

14.668 

3 

.579 

40 

7.720 

77 

14.861 

4 

.772 

41 

7.913 

78 

15.054 

5 

.965 

42 

8.106 

79 

15.247 

6 

1.158 

43 

8.299 

80 

15.440 

7 

1.351 

44 

8.492 

81 

15.633 

8 

1.544 

45 

8.685 

82 

15.826 

9 

1.737 

46 

8.878 

83 

16.019 

10 

1.930 

47 

9.071 

84 

16.212 

11 

2.123 

48 

9.264 

85 

16.405 

12 

2.316 

49 

9.457 

86 

16.598 

13 

2.509 

50 

9.650 

87 

16.791 

14 

2.702 

51 

9.843 

88 

16.984 

15 

2.895 

52 

10.036 

89 

17.177 

16 

3.088 

53 

10.229 

90 

17.370 

17 

3.281 

54 

10.422 

91 

17.563 

18 

3.474 

55 

10.615 

92 

17.756 

19 

3.667 

56 

10.808 

93 

17.949 

20 

3.860 

57 

11.001 

94 

18.142 

21 

4.053 

58 

11.194 

95 

18.335 

22 

4.246 

59 

11.387 

96 

18.528 

23 

4.439 

60 

11.580 

97 

18.721 

24 

4.632 

61 

11.773 

98 

18.914 

25 

4.825 

62 

11.966 

99 

19.107 

26 

5.018 

63 

12.159 

100 

19.300 

27 

5.211 

64 

12.352 

200 

38.600 

28 

5.404 

65 

12.545 

300 

57.900 

29 

5.597 

,66 

12.738 

400 

77.200 

30 

5.790 

67 

12.931 

500 

96.500 

31 

5.983 

68 

13.124 

600 

115.800 

32 

6.176 

69 

13.317 

700 

135.100 

33 

6.369 

70 

13.510 

800 

154.400 

34 

6.562 

71 

13.703 

900 

173.700 

35 

6.755 

72 

13.896 

1000 

193.000 

36 

6.948 

73 

14.089 

37 

7.141 

74 

14.282 

338 


IMPORTERS  FIRST  AID 


MARK  OF  THE  GERMAN  EMPIRE 

>  REDUCED     TO 

CUSTOM-HOUSE    STANDARD. 
1  Mark  of  100  Pfennigs  =  23%o  Cents  U.  S.  Currency. 


Marks. 

$  cts. 

Marks. 

$  cts. 

Marks. 

$  cts. 

1 

.238 

38 

9.044 

75 

17.850 

2 

.476 

39 

9.282 

76 

18.088 

3 

.714 

40 

9.520 

77 

18.326 

4 

.952 

41 

9.758 

78 

18.564 

5 

1.190 

42 

9.996 

79 

18.802 

fi 

1.428 

43 

10.234 

80 

19.040 

7 

1.666 

44 

10.472 

81 

19.278 

8 

1.904 

45 

10.710 

82 

19.516 

9 

2.142 

46 

10.948 

83 

19.754 

10 

2.380 

47 

11.186 

84 

19.992 

11 

2.618 

48 

11.424 

85 

20.230 

12 

2.856 

49 

11.662 

8(5 

20.468 

13 

3.094 

50 

11.900 

87 

20.706 

14 

3.332 

51 

12.138 

88 

20.944 

15 

3.570 

52 

12.376 

89 

21.182 

16 

3.808 

53 

12.614 

90 

21.420 

17 

4.046 

54 

12.852 

91 

21.658 

18 

4.284 

55 

13.090 

92 

21.896 

19 

4..522 

56 

13.328 

93 

22.134 

20 

4.760 

57 

13.566 

94 

22.372 

21 

4.998 

58 

13.804 

95 

22.610 

22 

5.236 

59 

14.042 

96 

22.848 

23 

5.474 

60 

14.280 

97 

23.086 

24 

5.712 

61 

14.518 

98 

23.324 

25 

5.950 

62 

14.756 

99 

23.562 

26 

6.188 

63 

14.994 

100 

23.800 

27 

6.426 

64 

15.232 

200 

47.600 

28 

6.664 

65 

15.470 

300 

71.400 

29 

6.902 

66 

15.708 

400 

95.200 

30 

7.140 

67 

15.946 

500 

119.000 

31 

7.378 

68 

16.184 

600 

142.800 

32 

7.616 

69 

16.422 

700 

166.600 

33 

7.854 

70 

16.660 

800 

190.400 

34 

8.092 

71 

16.898 

900 

214.200 

35 

8.330 

72 

17.136 

1000 

238.000 

36 

8.568 

73 

17.374 

37 

8.806 

74 

17.612 

APPENDIX 


339 


CROWNS   OF  DENMARK,   NORWAY    AND   SWEDEN 

REDUCED    TO 

CUSTOM-HOUSE    STANDARD 
At  26^10  Cent.  U.  S.  Currency. 


Crowns. 

$  cts. 

Crowns. 

$  cts. 

Crowns. 

$  cts. 

1 

.268 

38 

10.184 

75 

20.100 

2 

.530 

39 

10.452 

70 

20.308 

3 

.804 

40 

10.720 

77 

20.030 

4 

1.072 

41 

10.988 

78 

20.904 

T) 

1.340 

42 

11.256 

79 

21.172 

(; 

1.008 

43 

11.524 

80 

21.440 

7 

1.876 

44 

11.792 

81 

21.708 

8 

2.144 

45 

12.060 

82 

21.970 

0 

2.412 

46 

12.328 

83 

22.244 

10 

2.680 

47 

12.596 

84 

22.512 

11 

2.948 

48 

12.804 

85 

22.780 

12 

3.210 

49 

13.132 

80 

23.048 

13 

3.484 

50 

13.400 

87 

23.310 

14 

3.752 

51 

13.008 

88 

23.584 

15 

4.020 

52 

13.930 

89 

23.852 

10 

4.288 

53 

14.204 

90 

24.120 

17 

4.550 

54 

14.472 

91 

24.388 

18 

4.824 

55 

14.740 

92 

24.050 

19 

5.092 

56 

15.008 

93 

24.924 

20 

5.300 

57 

15.270 

94 

25.192 

21 

5.028 

58 

15.544 

95 

25.400 

22 

5.890 

59 

15.812 

90 

25.728 

23 

0.104 

60 

10.080 

97 

25.990 

24 

0.432 

61 

10.348 

98 

20.204 

25 

0.700 

(]2 

10.010 

99 

2(5.532 

2t; 

0.9<« 

(i3 

10.884 

100 

2(J.800 

27 

7.230 

64 

17.152 

200 

53.000 

28 

7.504 

65 

17.420 

300 

80.400 

29 

7.772 

6(5 

17.088 

400 

107.200 

30 

8.040 

67 

17.950 

500 

134.000 

31 

8.308 

68 

18.224 

000 

1(50.800 

32 

8.570 

69 

18.492 

700 

187.000 

33 

8.844 

70  . 

18.7fiO 

800 

214.400 

34 

9.112 

71 

19.028 

900 

241.200 

35 

9.,380 

72 

19.290 

1000 

208.000 

36 

9.r»48 

73 

19.504 

37 

9.916 

74 

19.832 

340 


IMPORTERS  FIRST  AID 


AUSTRIAN  CROWN  REDUCED  TO  U.  S.  CUSTOMS  STANDARD. 
Each  =  20.3  Cents. 


Crowns 

$ 

Crowns 

$ 

Crowns 

1 

$ 

Crowns 

$ 

1 

.203 

35 

7.105 

69 

14.007 

400 

81.20 

*2 

.406 

36 

7.308 

70 

14.210 

500 

101.50 

3 

.609 

37 

7.511 

71 

14.413 

600 

121.80 

4 

.812 

38 

7.714 

72 

14.616 

700 

142.10 

5 

1.015 

39 

7.917 

73 

14.819 

800 

162.40 

C 

1.218 

40 

8.120 

74 

15.022 

900 

.182.70 

7 

1.421 

41 

8.323 

75 

15.225 

1,000 

203.00 

8 

1.624 

42 

8.526 

76 

15.428 

1  1,500 

304.50 

9 

1.827 

43 

8.729 

77 

15.631  1 

2,000 

406.00 

10 

2.030 

44 

8.932 

78 

15.834 

2,500 

507.50 

11 

2.233 

45 

9.135 

79 

16.037 

3,000 

609.00 

12 

2.436 

46 

9.338 

80 

16.240 

3,500 

710.50 

13 

2.639 

47 

9.541 

81 

16.443 

4,000 

812.00 

14 

2.842 

48 

9.744 

82 

16.646 

4,500 

913.50 

15 

3.045 

49 

9.947 

83 

16.849 

5,000 

1,015.00 

16 

3.248 

50 

10.150 

1   84 

17.052 

5,500 

1,116.50 

17 

3.451 

51 

10.353  ! 

1   85 

17.255 

6,000 

1,218.00 

18 

3.654 

52 

10.556 

!   86 

17.458 

6,500 

1,319.50 

19 

3.857 

53 

10.759 

87 

17.661 

7,000 

1,421.00 

20 

4.060 

54 

10.962 

•  88 

17.864 

7,500 

1,522.50 

21 

4.263 

55 

11.165 

89 

18.067 

8,000 

1,624.00 

22 

4.466 

56 

11.368 

90 

18.270 

8,500 

1,725.50 

23 

4.669 

57 

11.571 

91 

18.473 

9,000 

1,827.00 

24 

4.872 

58 

11.774 

92 

18.676 

9,500 

1,928.50 

25 

5.075 

59 

11.977 

93 

18.879 

10,000 

2,030.00 

2G 

5.278 

60 

12.180  1 

94 

19.082 

1  20.000 

4,060.00 

27 

5.481 

61 

12.383 

95 

19.235 

30,000 

6.090.60 

28 

5.684 

62 

12.586 

96 

19.488 

40,000 

8,120.00 

29 

5.887 

63 

12.789 

97 

19.691 

50,000 

10,150.00 

30 

6.090 

1   64 

12.992 

98 

19.894 

31 

6.293 

1   65 

13.195 

99 

20.097 

32 

6.496 

66 

13.398 

100 

20.30 

1 

33 

6.699 

67 

13.601 

200 

40.60 

34 

6.902 

I   68 
1 

12.804 

300 

60.90 

APPENDIX 


341 


JAPANESE  YENS  AND  MEXICAN  DOLLARS. 
Each  =  49.8  Cents. 


Y. 

$ 

Y. 

$ 

Y. 

69 

$ 
34.362 

Y. 

$ 

1 

.498 

35 

17.430 

400 

199.20 

2 

.996 

36 

17.928 

70 

34.860 

500 

249.00 

3 

1.494 

37 

18.426  II   71 

35.358 

600 

298.80 

4 

1.992 

38 

18.924 

72 

35.856 

700 

348.60 

5 

2.490 

39 

19.422 

73 

36.354 

800 

398.40 

6 

2.988 

40 

19.920 

74 

36.852 

900 

448.20 

7 

3.486 

41 

20.418 

75 

37.350 

1,000 

498.00 

8 

3.984 

42 

20.916 

76 

37.848 

1,500 

747.00 

9 

4.482 

43 

21.414 

77 

38.346 

2,000 

996.00 

10 

4.980 

44 

21.912 

78 

38.844 

2,500 

1,245.00 

11 

5.478 

45 

22.410 

79 

39.342 

3,000 

1,494.00 

12 

5.970 

46 

22.908 

80 

39.840 

3,500 

1,743.00 

13 

6.474 

47 

23.406 

81 

40.338 

4,000 

1,992.00 

14 

6.972 

48 

23.904 

82 

40.836 

4,500 

2,241.00 

15 

7.470 

49 

24.402 

83 

41.334 

5,000 

2,490.00 

16 

7.968 

50 

24.900 

84 

41.832 

5,500 

2,739.00 

17 

8.466 

51 

25.398 

85 

42.330 

6,000 

2,988.00 

18 

8.9t^ 

52 

25.896 

86 

42.828 

6,500 

3,237.00 

19 

9.462 

53 

26.394 

87 

43.326 

7,000 

3,486.00 

20 

9.960 

54 

26.892 

88 

43.824 

7,500 

3.735.00 

21 

10.458 

55 

27.390 

89 

44.322 

8,000 

3,984.00 

22 

10.956 

56 

27.888 

90 

44.820 

8,500 

4,233.00 

23 

11.454 

57 

28.386 

91 

45.318 

9,000 

4,482.00 

24 

11.952 

58 

28.884 

92 

45.816 

9,500 

4,731.00 

25 

12.450 

59 

29.382 

93 

46.314 

10,000 

4,980.00 

26 

12.948 

60 

29.880 

94 

46.812 

20,000 

9,960.00 

27 

13.446 

61 

30.378 

95 

47.310 

30,000 

14,940.00 

28 

13.944 

62 

30.87(5 

9(5 

47.808 

40,000 

19,920.00 

29 

14.442 

63 

31.374 

97 

48.306 

50,000 

24,900.00 

30 

14.940 

64 

31.872 

98 

48.804 

31 

15.438 

65 

33.370 

99 

49.302 

32 

15.936 

66 

32.868 

100 

49.80  1 

33 

16.434 

67 

33.366 

200 

99.60 

34 

16.932 

68 

33.864 

300 

149.40 

GENERAL  INDEX 


ft        •- 

A.  J3  S 

Abandoned  goods 14        J) 

Additional  duties 7         7 

Additional   duties 12         4 

Administration    <»  f    t  h  p 

Tariff 1         2 

Adulterated  seeds 41        is 

Ad   Valorem  Duties....      12       11 

Aijjrettes 41 

American  goods  export- 
ed and  returned 38         1 

Tariflf  provisions...     .S8         2 

Identification 38         3 

Internal     Revenue 

Tax 38        4 

Manufactured        i  n 

bond 3S        r. 

For  repairs :;s         c 

Animals — Conta;ri<»ns  in- 
fections       41       22 

Appraisement — 

Entry  by 7       12 

Collector  to  order..       (5      11 
Duty  of  the  Apprais- 
ers         7         1 

Rules   for 7         4 

Where  no  open  for- 
eign market  value 

exists 7       11 

Appraised    value 7        7 

Appraised   value 11        4 

Appraisers  —  Functions 

of 7         1 

Appraisers  advances  — 

Importer  to  be  notified       7        8 
Appeal    to    reappraise- 

raent 7         8 

Appointment    of    spocial 

agents 28        2 

Articles  <»f  Aiueriean 
manufacture  exported 
with    the    benefit    of 

drawback 38        7 

Of  foreign  o  r  i  ;,'  i  n 
exported  for  re- 
pairs       .30         3 

Not  enumerated.  ..     13        4 
Of  gold  or  silver- 
marking 41       15 


fee 

101 
o3 

SO 

1 
2r.() 

S!> 
2."».s 

221 
221 


_'21 

2r,i 

."iS 
4G 

50 
51 


81 
50 
54 
54 

isT 


!)4 
249 


Assignment  of  claims.. 
Assistant   Attorney-Gen- 
eral in  charge  of  cus- 
toms   

Authority    to    iticsciibc 

regulations 

Search   vessels 

Enter  buildings 

Average   price 

Awards  to  informers.  . . 

Detectors   and   seiii- 

ors 

B. 

Raggage  

Entry   of 

Declarations — ft)rnis 

of 

Search  of 

Failure   to   declare. 

In   transit 

Bailhig   property    uiuh  r 

seizure 

Bill  of  lading 

Required  on  entry. 
Entry  on   endorsed 

bill  of  lading 

Entry  without  on 
bond  of  indemnity 


Birds 


Board  of  U.   S.  General 

Appraisers 

Functions   of 

Rules  of  practice. . 

Tea    experts 

]?onds— Customs 

Bonds — Custom^ 

Bonds — By  Avhoni   ^'ivcii 

Sureties 

Cancellation    of 

Extension   of 

Miscellaneous    c  u  s- 

toms 

Bond  for  delivery  of  mer- 
chandise at  foreign 
port 


20 
20 

20 
20 
20 
20 


G 

5 

6 
41 


\) 

0 

41 

1 
1'.) 
l'.< 
lit 
10 
18 

10 


d 

o 


157 


00 


30 

1 

210 

28 

~ 

ISO 

2S 

s 

1S<» 

Y 

;» 

50 

25 

s 

170 

101) 


101 
101 

102 
103 
11>1 
104 


17   1 70 

'.',       ."'.5 

1-3  34-3(1 

9   33 

3   30 
5  239 


00 

00 

(»0 

245 

1 

i;i2 

135 
136 
130 
136 


1  1 


13 
14 
15 


10  137 


15   15  107 


343 


344 


IMPORTERS  FIRST  AID 


A 
ed 

A 

Bond   to   produce  certi- 
fied invoice   19 

Of  indemnity  to  pro- 
duce bill  of  lading     19 
To  produce  owners' 

declaration 19 

For  the  redelivery  of 
unexamined  pack- 
ages       19 

For  the  redelivery  of 

impure  tea,  etc..     19 
For  the  payment  of 
duties    o  n    ware- 
housed goods 19 

For  common  carrier     19 
For  warehouse  and 

exportation 19 

Manufacturing  ware- 
house      19 

To   produce   foreign 
landing  certificates     19 
Bonded  warehouses — 

Regulations 18 

Class  1 18 

Class  II 18 

Class  III 18 

Class  IV 18 

Bonded  warehouses — 

Class   V 18 

Class    VI 18 

Class    VII 18 

M  e  r  c  h  a  ndise    for 

British    Provinces     16 
M  e  r  c  h  a  ndise    for 

Mexico 16 

Bonding  of  common  car- 
riers       16 

Bounties 3 

Breakage  and  leakage..     24 

Brokerage   charges 3 

Bulky   goods 7 

Burden  of  proof 25 

C. 

Cancellation  of  bonds..     19 

Cattle— neat 41 

Change  in   Classifica- 
tion—Notice of 23 

Charges  —  Dutiable  and 

non-dutiable 3 

Necessity  of  specify- 
ing        3 

Consular  fee 3 

Cigars — In  illegal  pack- 

41 

Manufacture  under 
bond 17 


2 

132 

3 

132 

4 

133 

5 

133 

6 

133 

7 

8 

134 
134 

9  134 


10  135 


11  135 


1 

128 

2 

128 

3 

129 

4 

130 

5 

130 

6 

130 

7 

130 

8 

131 

3 

114 

3 

114 

6 

120 

27 

19 

7 

163 

21 

18 

5 

51 

10  171 


14 

13(5 

23 

252 

3 

157 

15 

14 

26 

19 

16 

15 

25 

253 

4 

123 

a 

.a 

1 

Claims — Assignment  of. 

23 

5 

Compromise  of 

25 

11 

Classification  —  Change 

of  practice 

37 

3 

Collector  o  f  Customs — 

Functions    of 

1 

4 

Functions   of 

7 

8 

To  retain  custody  of 

seized  goods 

26 

2 

Collection  of  duties 

1 

2 

Commercial    designation 

13 

1 

Samples 

34 

1 

Entry   under   bond. 

34 

1 

Commissions 

3 

19 

Common  carriers 

16 

5 

Bonding   of 

16 

6 

Component    material    of 

chief  value 

13 

4 

Compound    duties 

12 

13 

Compromise  of  claims . . 

25 

11 

Consigned  merchandise — 

Statement  of  cost 

7 

10 

Consular    certificate    o  f 

landing 

15 

17 

Districts 

4 

2 

OSicers 

4 

1 

Constitutional   provision 

1 

1 

Construction  and  repair 

of  vessels 

17 

3 

Convict  labor  goods 

41 

8 

Copyrights 

32 

1 

Counterfeits  of  coins  or 

securities 

41 

9 

Countervailing    duties . . 

3 

27 

Countervailing    duties . . 

12 

8 

Country  or  origin 

30 

1 

Criminal  liability 

25 

5 

Cuban  reciprocity 

12 

9 

Cuban  reciprocity 

35 

2 

Currency  of  the  invoice 

2 

2 

Custom   bonds 

19 

1 

Declerations  —  Par- 

cel  Post 

21 

10 

Districts  

3 

Officers  —  Functions 

of 

5 

Collectors  of  Cus- 

toms   

5 

Surveyor  of  Cus- 

toms  

5 

Appraiser  of  mer- 

chandise   

5 

Naval   officer  .... 

1 

Regulations 

36 

1 

Force  and  effect  of 

36 

3 

GENERAL  INDEX 


345 


D.  X, 

u 

Date  of  liquidation 8 

Damage   allowances 24 

By  deterioration...  24 
On  voyage  of  impor- 
tation    24 

On  voyage  of  impor- 
tation   7 

Entry  by  appraise- 
ment    24 

Casualty    after    im- 
portation   24 

Danish  West  Indies  Isl- 
ands    35 

Debentures  receivable  in 

payment   for   duties..  15 

To  whom  payable. .  15 

Assignable 15 

Debts  due  the  United 

States   set-off 23 

Declarations  on  entry..  6 
Deductions  from  invoice 

value  on  entry 6 

Deficiency    in    examina- 
tion   packages 7 

Delivery    permit 6 

Delivery    of    Prohibited 

Packages  —  Mail 21 

Depreciated    C  u  r  r  ency 

Certificate 2 

Detectors  and  seizors — 

Awards 25 

Discharge  of  bond  on 

landing  certificate. ...  15 

Discharge  of  bond 15 

Discounts 3 

Discount  of  duties 12 

Discrimination    duties  . .  12 
Distribution  —  Proceeds 
sale  of  abandoned 

goods 14 

Unclaimed  goods...  14 
Drawback  —   Statutory 

limitations 15 

Allowance 20 

Regulations 20 

Application   for 20 

Establishm't  of  rate  20 
Notice  of  intent   to 

export 20 

Inspection   and  lad- 
ing   20 

Completion  of  entry  20 
Foreign  landing  cer- 
tificate   20 

Liquidation  of  entry  20 

Payment  of 20 

Duties  —  Kinds 12 

Duties  on  imports 1 


ft        :- 


1 

i 
& 

4 

64 

1 

KJO 

5 

1G2 

2 

160 

13 

59 

3 

161 

4 

162 

6 

212 

19 

112 

13 

109 

14 

109 

6 

158 

5 

40 

4 

37 

2 

50 

9 

45 

6 

146 

4 

5 

7 

169 

16 

110 

18 

111 

22 

18 

7 

87 

7 

87 

10 

101 

12 

102 

8 

107 

1 

138 

2 

139 

3 

140 

4 

140 

5 

140 

6 

141 

7 

141 

8 

141 

9 

142 

10 

142 

1 

85 

1 

1 

Dumping 42 

Dutiable    Articles— Mail  21 

Dutiable    value 11 

Dutiable   weight 14 

Drugs  and  chemicals ...  15 

E. 

Eggs  of  game  birds....  41 

Entries  Customs 1 

Entry  of  the  vessel 5 

Of   baggage 29 

Of  the  merchandise  6 
For  immediate  con- 
sumption    6 

For  warehouse  ....  6 

For   w^arehouse  ....  14 

— Form    of 6 

On  pro  forma  in- 

in  voice 6 

By    appraisement  . .  7 
Damaged   goods..  24 
For  immediate  trans- 
portation in  bond.  16 

Entered    value 11 

Errors — Correction   of. .  22 

Errors— In  classification  22 
Erroneous  view  of  the 

facts 22 

Estimated    duties 6 

Estimated   duties 12 

Evidence — Of  foreign 

shipper 27 

American     importer  27 
Evidence  —  Failure  t  o 

give 27 

Penalty    for 27 

Examination   packages  .  6 

Deficiency   in 7 

Goods  in  excess....  7 

Excess  of  deposits 8 

Refund   of 23 

Exportation  from  Ware- 
house— Refund 15 

In  original  packages  15 

Express   packages 34 

Extension  of  bonds  ....  19 

Existing  tariff  conditions  45 

F. 

False   trade-mark 41 

Finality  of  reliquidation  22 
Fines — Covered  into  the 

Treasury 26 

Covered  into  the 

Mail 21 


1     261 
8     149 


82 
98 


9     108 


4 

239 

2 

1 

2 

27 

2 

191 

1 

34 

1 

34 

1 

34 

1 

97 

1 

34 

2 

35 

12 

58 

3 

161 

5 

115 

2 

81 

1 

152 

2 

158 

3 

154 

7 

43 

1 

85 

1 

184 

2 

184 

3 

185 

5 

186 

10 

45 

2 

50 

3 

51 

3 

63 

4 

157 

4-5 

106- 

107 

10 

108 

4 

205 

15 

136 

2 

273 

7 

240 

2 

153 

22 

183 

7 

148 

346 


IMPORTERS  FIRST  AID 


eS  o  60 

•a  oi  e3 

U  02  ^ 

Fines 

Mitigation  or  remis- 
sion of 20  19-20  181 

Food  and  drugs 40  1  228 

Inspection  decisions  40  4  230 
Foreign  shippers'  certifi- 
cate   40  1  228 

Forfeiture  value 11  9  83 

Forfeitures 20  1  172 

Prosecution    for 20  10  179 

Mitigation  or  remis- 
sion   20  19-20  181 

Force  and  validity  of 

regulations 30  3  210 

Foreign   goods  exported 

and   returned    39  1  220 

Coins — Value  of  . . .  2  3  5 
Flue  tuations    in 

value 2  5  0 

Exchange  values...  2  (>  7 

Drawback 3  2.1  19 

Duties  remitted 3  23  18 

Export   taxes 3  28  20 

Foreign  stamp  taxes...  3  24  18 

Formal  mail  entry 21  12  151 

Frauds  on  the  revenue.  25  l  105 

Fraudulent   entry 7  7  54 

Invoice   or  entry . . .  25  4  107 

Fur    Seals — Skins   of . .  41  13  245 

Framing  of  the  tariff..  45  1  272 

Functions  of  the  tariff.  45  4  278 


G. 


General   order 5  8  32 

Stores 14  0  99 

Stores 18  2  128 

General     appraiser     de- 
cisions    37  1  218 

Gold  or  Silver — Articles 

of 41  15  249 

Goods  not  duly  entered  14  0  99 

In  excess 7  3  51 

Guam 35  8  215 

H. 

Hawaii 35  5  211 

Home  .appraised   value.  11  10  84 
Home   appraised   value.  20  21  182 
Household    Effects — Ex- 
ported  and   returned.  39  4  227 


Illegal  mail  importations     21 

Packages — Cigars..     41 

Liquors 41 


6 

140 

25 

253 

10 

250 

a 
u 
Immediate      transporta- 
tion act 10 

Importation — When  com- 
plete    5 

By   mail 21 

Importers  private  bond- 
ed warehouses 18 

Importer   to   testify   un- 
der oath 27 

Imposts 1 

Increased    duties 12 

Increased    duties 8 

Informal   mail    entry...  21 

Informers'  awards 25 

Inland   freight 3 

Insect    pests 41 

Inspection  of  books,  pa- 
pers and   accounts  of 

Customs    officers 28 

Food    and    drugs...  40 
Instructions  to  Customs 

officers 37 

Invoice — Production   of.  2 

To  be  certified 2 

Currency   of 2 

Description 3 

Number    of 3 

Original 3 

Duplicate 3 

Triplicate 3 

Quadruplicate  ....  3 

To   be   signed 3 

Declaration    to 3 

Purchase    form  ....  3 

Consigned  form 3 

Specifications  ....  3 
C  e  r  t  i  fication      by 

American  Consul.  4 
Place  of  certifica- 
tion    4 

Certification  by  mail  4 
Certification  by  For- 
eign Consul  4 

Two   merchants . .  4 
Consular  officers 
may    refuse    to 

certify 4 

Consular    Notations  4 

Conslaur  forms  of.  4 

Value 11 

Additions    to    on 

entry 6 

Deductions     from 

an  entry 0 

Invoice  weights  and 

measures 33 

Iron  or  steel  drums  ex- 
ported and  returned . .  39 


5  115 


27 
144 


3  129 


185 

1 

85 

02 


11  150 

8  170 


17 
5 


10 
239 


1  187 

4  23(5 

1  218 

1  4 


4 

4 

8 

9 

10 

11 

5   10 

0-9  10-11 

10  11 

11  12 

12  13 

13  13 

14  14 


22 

90 


23 


24 
25 

20 


37 

37 

202 

226 


GENERAL  INDEX 


347 


L.  ^  ?  ^ 

w  •/.  ^ 

Landinj?  of  c-ar.i;(> "•  7 

Lay  order •")  ^  oJ 

Legislative    authority  . .  1  1  i 
Liability  for  duties  un- 
der  waresliouse    bond  14  l."»  10:1 

Liens    for   freight K",  .",  11 ,1 

Liquidated    duties \'2  5  80 

Value 11  8  83 

Liquidation  of  the  entry  8  1  01 

Finality   of 8  0  or> 

Warehouse   entry  . .  14  5  99 

Liquors   and   sugars I'l  11  109 

In  illegal  pnckagi's.  41  1<;  250 

Not  properly  m.irkcd  41  IT  250 

M. 

Mail    importations 21  1  144 

Appeal    to    reap- 

praisement 21  11  150 

Review  on  protest.  21  11  150 
Fines    covered    into 

the   Treasury 21  7  14S 

Manifest  clerical  errors  22  1  152 
Manner    of    withdrawal 

from   warehouse 15  1  105 

Manufacture l.'i  'i  9.'? 

Manufacture  for  exi)ort 

under  bond    17  1  1 22 

Not    under    bond...  20  1  l.'W 

Marine  insurance .'.  IS  ir, 

Market   value 7  r.  .52 

Market   value 11  .'J  81 

Marking   importctl    mcr 

chandi.se ".0  1  195 

Packages  <»r  spiritu- 
ous   liquors :^0  2  lOr, 

Meat  and  meat  products  41  24  252 

Metric   system :«  4  203 

Miscellaneous     Customs 

bonds 19  10  137 

Mitigation  of  fines.  ])vn- 

alties   and   forfeitures  20  19-20  181 

Mi\ed    duties 12  13  90 

Mutual  mistake  of  fact.  22  4  155 

N. 

Neat   Cattle— Hides   of.  41  23  252 

Nursery    stock 41  19  250 

O. 

Oaths 1  2  1 

Special    agents    au- 
thorized   to    a  d- 

minister 28  0  189 

Obscene  and  immoral  ar- 
ticles   41  2  238 


'^  oi  Dh 

Ocean    frcidit :;  18  10 

OIHcers  of   the   Ciistoins 

to    make    seizures....  l*»;  1  172 

Original   bills :$  20  17 

Original   bills 4  4  24 

Packages  —  Expor- 
tation in 15  7  107 

Ownership 5  9  33 

Owners'  declarati^ni (>  0  41 

P. 

Packed  packages 34        4     205 

Panama    Canal    Zone...     :;5         7     211 

Parcel    Post 21         ;)     11'.) 

Penalties — Mitigaion    or 

remission    of 20 19-20     181 

Penalty   for   failure   to 

tran.sport 10         2     113 

Perishable    Merchandise 

Sale  of  14      13     103 

Personal    effects 7      12      58 

Exported  and  re- 
turned       39        4    227 

Philippine  Islands 12        9      88 

Importations    from.     35        4    210 

Piratical  copyrights 32        1     199 

Piratical  copyrights 41        0    240 

Plants 41       V.\     241 

Porto   Rico :;."»        5    21 1 

l*orts   of  Entry 1         5        ;{ 

Ports   of   Entry ::         3         9 

Of  delivery :;        4        9 

From  which  dutia- 
b  1  e  merchandise 
may  be  transimrt- 
ed  without  ap- 
praisement       10        5     115 

To  which  dutiable 
merchandise  may 
be  trans  ported 
without  appraise- 
ment       10        5     115 

Postal  treaties 21         1     144 

Preferential  duties 12        9      88 

Private   bonded    w  a  r  e- 

houses 14        2      97 

Prize  fights 41.     11     241 

Proceeds   of   sale   aban- 
doned goods 14       10     101 

Prohibitions  —  Mail...     21         4     145 
Prohibited    importations     41         ^13% 
Prospective  Tariff  legis- 
lation       45        1     272 

Prohibited    mail    impor- 
tations       21         4     145 

War  -  time  importa- 
tions      41       20     255 


348 


IMPORTERS  FIRST  AID 


Protest  —  Against   liqui- 
dation   8  5  65 

Requirements  of . . .  8  5  65 

Time   for    filing 8  5  65 

Deposit  of  fee 8  5  65 

Contingent  fee 8  5  65 

Against    illegal    ap- 
praisement    8  5  65 

Public  stores 14  1  97 

Public  stores 18  2  128 

Q. 

Quadruplicate   invoice..  16  5  115 

Quadruplicate   invoice . .  3  6  6 
Quadruplicate   invoice.  .396 

R. 

Reappraisement 7  8  54 

Decisions 37  2  218 

Reappraised   value 11  5  82 

Re-reappraised  value. . .  11  6  82 
Reciprocal   trade  agree- 
ments    35  1  208 

Recording    of    trade- 

marks 31  1  197 

Redelivery    bond 6  8  43 

Refund  of  duties 23  4  157 

Regular   duties 12  2  85 

Regulations  —  Customs  36  1  216 

Special 36  2  216 

Force    and    validity 

of 36  3  216 

Stability 37  3  220 

Manufacture  in  bond  17  6  127 
Authority    to   p  r  e- 

scribe 1  2  1 

May   be  waived, 
amended    or    r  e- 

voked 36  4  217 

Reliquidated   duties 12  6  87 

Reliquidation 22  2  153 

Remission    fines,    Penal- 
ties and  forfeitures..  26  19-20  181 

Repacking 15  12  100 

Retaliatory  legislation..  43  1  264 

Revision  of  the  tariff..  45  3  274 

Rewarehouse  entry  ....  15  2  105 

Rules 1  2  1 

Rules 36  1  216 


101 
102 


of  abandoned  goods 

14 

9 

Unclaimed    goods  . . 

14 

11 

Liable    to    depre- 

ciation   

14 

14 

Perishable  merchan- 

dise   

14 

13 

103 


103 


&  53  * 

a  u  ad 

C>  W  P^ 

Samples 7        8      54 

Of  commercial  value    34        3    205 
Of    no    commercial 

value 34        2    204 

Search  of  baggage 29        4     193 

Searching  oflicer  to  make 

character  known 28       10     190 

Secretary  of  the  Treas- 
ury         1        2         1 

Seeds  —  Adulterated ...     41       18    250 

Seizures 26        1     172 

Seizures  of  merchandise 
not   exceeding  $500.00 

in  value 26        7     174 

Seizure — Notice  of 26        8     175 

Filing  claim  to  own- 
ership       26        9     175 

To  be   reported   to 
district   attorney.     26       ]0     176 

Summary  sale 26       n     176 

Restoration   of  pro- 
ceeds  of  sale 26       12     177 

Distribution  of  pro- 
ceeds  of  sale 26       13     178 

Perishable  Goods  — 

Summary   sale  of    26       14     178 
Seizure  —  Merchandise 
exceeding    $500.00    in 

value 26       15     179 

Serums 41 20-21     251 

Set-oflf  —  Debts  due  the 

United    States 23        6     158 

Shortage   allowance 24        6     163 

Similitude  clause 13        4      94 

Skins  of  fur  seals  or  sea 

otters 41       13     245 

Smelting  and  refining  in 

bond 17         5     126 

Smoking    opium 41       12     242 

Smuggling 25     6-7     168 

Snakes 41        5     239 

Special   agency   service.     28        1     187 

Districts 28         4     188 

Commissioners  ...     28        5     i88 
Agents    in    contigu- 
ous foreign   terri- 
tory       28         3     188 

Duty 12       10       89 

Regulations 36        2    216 

Specific   duties 12       12      89 

Spuriously   stamped   ar- 
ticles of  gold  or  silver     41       15     249 
Stability  of  T  r  e  a  sury 

decisions 23        2     156 

Stability  of  T  r  e  a  sury 

decisions 37        3     220 

Standards  of  weights 
and    measures 33        4    203 


GENEEAL  INDEX 


349 


ft  2  * 

.a  S  ctf 

U  QQ  Pk 

Statute  of  Limitations — 

Penalties  and  forfeit- 
ures    25  9  170 

Storage  of  unclaimed 

merchandise 14  8  100 

Sureties  on  bonds 19  13  136 

T. 

Tare 33  3  202 

Tariff  Act  Oct.  3,  1913.  5  1  27 

Commission 44  1  267 

Classification 13  1  91 

Construction 13  4  94 

Framing    of 45  1  272 

Functions   of 45  4  278 

Legislation 45 

Revision 45  3  274 

Tea    Standards 41  14  245 

Regulations 41  14  245 

Impure    and    un- 
wholesome    41  14  245 

Ton 33  2  202 

Toxins 41 20-21  251 

Trade-marks 31  1  197 

Regulations 31  2  198 

Transfer  from  importing 

vessel 16  5  115 

Transportation  in  bond — 

Limitation 16  5  115 

Transportation  in  bond — 

Limitation 16  1  113 

Through  foreign  con- 
tiguous territory.  16  4  114 
Under  cord  and  seal  16  6  115 

On  flat  cars 16  5  115 

Of  passengers*  bag- 
gage   16  5  115 

Treasury  Department . .  1  2  1 
Decisions — Publica- 
tion of 37  1  218 

Distribution  of  . .  37  2  218 

Stability  of 37  3  220 

Tutuila 35  8  215 

U. 

Unascertained  duties...  12  1  85 

Unclaimed    merchandise  14  7  100 


U  GO  (^ 

Undervaluations   on   en- 
try   25  3  166 

Undelivered    packages — 

Mail 21  5  146 

Unfair    competition  ....  42  1  261 
Universal  postal  conven- 
tion   21  2  144 

Unjust  discrimination . .  43  1  264 

Unlading  of  merchandise  5  4  28 
At    night,    Sundays 

and    holidays 5  5  29 

In  open  day 5  6  31 

Unlawful  importation  by 

sea 26  3  172 

Land 26  4  173 

United    States    Commis- 
sioner   20  18  180 

Use 13  2  92 

V. 

Value 11  1  80 

Virgin    Islands 35  6  212 

Viruses 41 20-21  251 


W. 

War-time   prohibition  . .  41 

Warehouse  entry 14 

Warehouses  —  — Bond- 
ing of 18 

Warrant  to  search  dwell- 
ing   28 

Wearing  apparel  export- 
ed and   returned 39 

Weights  and  measures.  33 
White     phosphorus 

matches 41 

Withdrawal  from  ware- 
house    14 

Withdrawal  from  ware- 
house    15 

Restrictive  provisions  . .  15 

Wholesale  price 7 

Wholesale  price .*.  11 

Wild   animals 41 

Wreck  —  Merchandise 

Taken  from 7 


26 

255 

1 

97 

1 

128 

9 

190 

4 

227 

1 

202 

10 

241 

3 

98 

1 

105 

6 

107 

6 

52 

3 

81 

5 

239 

14      59 


14  DAY  USE 

RETURN  TO  DESK  FROM  WHICH  BORROWED 

LOAN  DEPT. 

This  book  is  due  on  the  last  date  stamped  below,  or 

on  the  date  to  which  renewed. 

Renewed  books  are  subject  to  immediate  recall. 

^^^^^'B5-12^^ 

OCT    81983 

"^'Om.yf.fiQ^ 

(E45558l0)476B                                        Berkeley 

Mlil2476 


THE  UNIVERSITY  OF  CALIFORNIA  LIBRARY 


